Status of Statement No. 20

Summaries / Status

Status of Statement No. 20
Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting


Status

Issued: September 1993

Effective Date: For periods beginning after December 15, 1993

Affects: Amends NCGAS 1, ¶18, ¶74, ¶117, ¶122, and ¶127

Affected by:

  • Superseded by GASBS 62
  • Footnote 1 superseded by GASBS 34, ¶69
  • Footnote 2 superseded by GASBS 34, ¶95
  • Paragraph 4 superseded by GASBS 34, ¶93–¶95
  • Paragraph 5 amended by GASBS 34, ¶66
  • Paragraph 6 amended by GASBS 34, ¶93 and ¶138
  • Paragraph 7 amended by GASBS 29, ¶7 and GASBS 34, ¶94
  • Paragraph 8 amended by GASBS 34, ¶6 and ¶94
  • Paragraph 9 amended by GASBS 34, ¶95

Other Interpretive Literature: GASB Comprehensive Implementation Guide

Primary Codification Section Reference: P80



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