Status of Statement No. 66

Summaries / Status

Status of Statement No. 66
Technical Corrections—2012—an amendment of GASB Statements No. 10 and No. 62


Status


Issued: March 2012

Effective date: For periods beginning after December 15, 2012

Affects:
  • Supersedes GASBS 10, ¶63
  • Will amend GASBS 10, ¶52, ¶64, and ¶76
  • Supersedes GASBS 62, ¶222, ¶460, and fn218
  • Will amend GASBS 62, ¶227, ¶433, ¶442, ¶443, ¶458, and ¶475
     
Affected by:  No other pronouncements

Primary Codification Section Reference: C50, L20, L30


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