Summaries / Status

Status of Statement No. 17
Measurement Focus and Basis of Accounting—
Governmental Fund Operating Statements: Amendment of the Effective Dates of GASB Statement No. 11 and Related Statements—an amendment of GASB Statements No. 10, 11, and 13

Status

Issued: June 1993

Effective Date: On issuance in June 1993

Affects:

  • Amends NCGAI 6, ¶5
  • Amends NCGAS 4, ¶16 and ¶17
  • Amends GASBS 10, ¶64
  • Supersedes GASBS 10, ¶82
  • Supersedes GASBS 11, ¶100
  • Amends GASBS 13, ¶9

Affected by:

  • Paragraph 1 superseded by GASBS 34, ¶6 and ¶69
  • Paragraphs 2-3 superseded by GASBS 34, ¶6
  • Paragraph 4 amended by GASBS 34, ¶6 and ¶69
  • Paragraph 5 superseded by GASBS 34, ¶6
  • Paragraph 6 amended by GASBS 34, ¶6, ¶69, ¶79, ¶82, ¶98, and ¶119 and GASBI 6, ¶14
  • Paragraph 7 superseded by GASBS 34, ¶6

Primary Codification Section Reference: None


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