Summaries / Status

Status of Statement No. 21
Accounting for Escheat Property

Status

Issued: October 1993

Effective Date: For periods beginning after June 15, 1994

Affects:

  • Supersedes NCGAI 9, ¶11
  • Amends SOP 77-2, ¶4

Affected by:

  • Paragraph 3 amended by GASBS 34, ¶6 and GASBS 37, ¶3
  • Paragraph 4 amended by GASBS 34, ¶69 and ¶72 and superseded by GASBS 37, ¶3
  • Paragraph 5 amended by GASBS 34, ¶6 and GASBS 37, ¶3
  • Paragraph 6 amended by GASBS 34, ¶69 and superseded by GASBS 37, ¶3

Primary Codification Section Reference: E70


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