STATEMENT NO. 101
COMPENSATED ABSENCES
Status
Issued: June 2022
Effective date:
- For fiscal years beginning after December 15, 2023, and all reporting periods thereafter. Earlier application is encouraged.
- Will amend NCGAS 1, ¶42, ¶43, and ¶158
- Will supersede GASBS 16
- Will amend GASBS 34, ¶119
- Will amend GASBS 68, ¶123, ¶126–¶128, ¶132, and ¶133
- Will amend GASBS 73, ¶102, ¶105–¶107, ¶111, and ¶112
- Will amend GASBS 74, ¶10, ¶63, and fn6
- Will amend GASBS 75, ¶8, ¶230, ¶233–¶235, ¶239, ¶240, ¶246, and fn5
- Will amend GASBI 6, ¶14
- Will supersede GASBIG 2015-1, Q5.255.1, QZ.16.1, and QZ.16.2
- Will amend GASBIG 2015, Q7.22.4
- Will supersede GASBIG 2016-1, Q5.37
- Will supersede GASBIG 2017-2, Q4.20 and Q4.21
- Will amend GASBIG 2017-2, Q4.22
- Will supersede GASBIG 2017-3, Q4.18, Q4.19, and Q4.496
- Will amend GASBIG 2017-3, Q4.20
Primary Codification Section References: Will be codified in Sections C60, P21, P24, P51, and P54
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 |