Status of Statement No. 101

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.
Affects:

  • 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
Affected by: No other pronouncements

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

STANDARDS & GUIDANCE

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