Status of Statement No. 23

Statement No. 23
Accounting and Financial Reporting for Refundings of Debt Reported by Proprietary Activities


Status

Issued: December 1993

Effective Date:

  • For periods beginning after June 15, 1994
Affects:

  • Amends NCGAI 6, ¶5
  • Supersedes NCGAI 9, ¶13 and ¶14
Affected by:

  • Paragraph 1 amended by GASBS 34, ¶82
  • Paragraph 3 amended by GASBS 34, ¶17 and GASBS 35, ¶5
  • Footnote 2 superseded by GASBS 35, ¶5
  • Paragraph 4 amended by GASBS 34, ¶15 and ¶91; GASBS 63, ¶8; and GASBS 65, fn2
  • Footnote 3 amended by GASBS 65, fn2
  • Footnote 4 amended by GASBS 53, ¶24; GASBS 65, fn3; and GASBS 86, ¶9
  • Footnote 5 amended by GASBS 34, ¶91; superseded by GASBS 65, ¶6
  • Paragraph 5 amended by GASBS 65, ¶6
  • Paragraph 6 amended by GASBS 34, ¶17 and GASBS 62, ¶4
Other Interpretive Literature: GASBIG 2015-1

Primary Codification Section Reference: D20

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
GASBIG - GASB Implementation Guides		 NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
AICPA SOP - AICPA Statements of Position
AICPA ASLGU - AICPA Audit Guide (1974)
BFC - Basis For Conclusions
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