Summaries / Status
Status of Statement No. 94
Public-Private and Public-Public Partnerships and Availability Payment Arrangements
Status
Issued: March 2020
- For fiscal years beginning after June 15, 2022, and all reporting periods thereafter
- Will amend GASBS 38, ¶10
- Will amend GASBS 42, ¶11 and ¶12
- Will amend GASBS 51, ¶3
- Will supersede GASBS 60
- Will amend GASBS 62, ¶135
- Will amend GASBS 87, ¶8
- Will amend GASBS 91, ¶19
- Will supersede GASBIG 2015-1, QZ.60.1
- Will supersede GASBIG 2016-1, Q4.74
Affected by: No other pronouncements
Primary Codification Section References: Will be codified in A90 and P90Abbreviations 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 |