Status of Statement No. 66

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
Affects:

  • 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
Affected by:

  • Paragraph 2 amended by GASBS 87, ¶3
  • Paragraph 4 superseded by GASBS 87, ¶3
Primary Codification Section References: C50, L20, L30

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

STANDARDS & GUIDANCE

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