Status of Statement No. 100

STATEMENT NO. 100
ACCOUNTING CHANGES AND ERROR CORRECTIONS—AN AMENDMENT OF GASB STATEMENT N0. 62


Status

Issued: June 2022

Effective date:

  • For fiscal years beginning after June 15, 2023, and all reporting periods thereafter. Earlier application is encouraged.
Affects:

  • Will amend GASBS 9, ¶11
  • Will amend GASBS 14, ¶63
  • Will amend GASBS 18, ¶14
  • Will amend GASBS 34, ¶112 and fn21
  • Will amend GASBS 37, ¶8
  • Will amend GASBS 56, ¶14
  • Will supersede GASBS 62, ¶58–¶89 and fn29–fn36
  • Will amend GASBS 62, ¶50, ¶53, ¶94, ¶209, ¶329, and ¶361
  • Will amend GASBS 69, ¶43 and fn5
  • Will amend GASBS 72, ¶22
  • Will amend GASBS 79, ¶7
  • Will supersede GASBIG 2015-1, Q1.57.2, Q4.38.3, Q4.38.4, Q7.22.16, Q7.22.17, Q7.104.17, and Q10.20.5
  • Will amend GASBIG 2015-1, Q3.28.1, Q7.14.4, Q7.18.2, Q7.55.7, and Z.51.26.
Affected by: No other pronouncements

Primary Codification Section References: Will be codified in Section 2250

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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