SUMMARIES / STATUS
STATUS OF 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.
- 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 |