Status of Statement No. 22

Statement No. 22
Accounting for Taxpayer-Assessed Tax Revenues in Governmental Funds


Status

Issued: December 1993

Effective Date:

  • For periods beginning after June 15, 1994
Affects:

  • Amended NCGAS 1, ¶67
  • Amended AICPA ASLGU
  • Amended AICPA SOP 75-3
Affected by:

  • Superseded by GASBS 33, ¶7–¶16
Primary Codification Section Reference: None

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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