Status of Statement No. 77

Summaries / Status

Status of Statement No. 77
Tax Abatement Disclosures


Issued: August 2015

Effective date:

For reporting periods beginning after December 15, 2015


Amends NCGAI 6, ¶5
Affected by:  No other pronouncements

Other Interpretive Literature: GASB Implementation Guide 2016-1

Primary Codification Section Reference: T10

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
BFC - Basis For Conclusions
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
SOP - AICPA Statements of Position
ASLGU - AICPA Audit Guide
GASB Q&A - GASB Implementation Guides