Status of Statement No. 22

Summaries / Status

Status of Statement No. 22
Accounting for Taxpayer-Assessed Tax Revenues in Governmental Funds


Status

Issued: December 1993

Effective Date: For periods beginning after June 15, 1994

Affects:

  • Amended NCGAS 1, ¶67
  • Amended AICPA Audit Guide and SOP 75-3
Affected by:

  • Superseded by GASBS 33, ¶7–¶16
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