Statement No. 66
Technical Corrections—2012—an amendment of GASB Statements No. 10 and No. 62
Status
Issued: March 2012
Effective date:
- For periods beginning after December 15, 2012
- Supersedes GASBS 10, ¶63
- Amends GASBS 10, ¶52, ¶64, and ¶76
- Supersedes GASBS 62, ¶222, ¶460, and fn218
- Amends GASBS 62, ¶227, ¶433, ¶442, ¶443, ¶458, and ¶475
- Paragraph 2 amended by GASBS 87, ¶3
- Paragraph 4 superseded by GASBS 87, ¶3
Abbreviations for Accounting Pronouncements
GASBS - GASB Statements
GASBCS - GASB Concepts GASBI - GASB Interpretations GASBTB - GASB Technical Bulletins GASBIG - GASB Implementation Guides |
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations AICPA SOP - AICPA Statements of Position AICPA ASLGU - AICPA Audit Guide (1974) BFC - Basis For Conclusions |