Summaries / Status
Status of Statement No. 22
Accounting for Taxpayer-Assessed Tax Revenues in Governmental Funds
Status
Effective Date:
- For periods beginning after June 15, 1994
- Amended NCGAS 1, ¶67
- Amended AICPA ASLGU
- Amended AICPA SOP 75-3
- Superseded by GASBS 33, ¶7–¶16
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 |