Status of Statement No. 33

Statement No. 33
Accounting and Financial Reporting for Nonexchange Transactions


Status

Issued: December 1998

Effective Date:

  • For periods beginning after June 15, 2000
Affects:

  • Supersedes NCGAS 2, ¶1–¶14, ¶17, ¶19, and ¶20
  • Supersedes NCGAI 3, ¶9
  • Amends NCGAI 3, ¶7
  • Amends GASBS 1, ¶8
  • Amends GASBS 6, ¶14, ¶15, and ¶23
  • Supersedes GASBS 11, ¶40–¶61 and fn11–fn20
  • Supersedes GASBS 22
  • Supersedes GASBS 24, fn1
  • Supersedes AICPA SOP 75-3
Affected by:

  • Paragraph 5 amended by GASBS 68, ¶5; GASBS 70, ¶4; GASBS 73, ¶4, ¶5, and ¶7; GASBS 75, ¶6; GASBS 81, ¶4, and GASBS 99, ¶27
  • Paragraph 11 amended by GASBS 34, ¶79 and GASBS 35, ¶5
  • Footnote 7 amended by GASBS 62, ¶100
  • Paragraph 14 amended by GASBS 63, ¶8
  • Footnote 9 amended by GASBS 54, ¶5
  • Paragraphs 15 and 16 amended by GASBS 65, ¶31
  • Paragraph 18 amended by GASBS 65, ¶9
  • Paragraphs 19 and 21 amended by GASBS 65, ¶10
  • Paragraph 22 amended by GASBS 63, ¶8
  • Footnote 11 amended by GASBS 34, ¶28
  • Footnote 13 superseded by GASBS 54, ¶5
  • Paragraph 28 superseded by GASBS 36, ¶2
  • Paragraph 29 amended by GASBS 34, ¶79
Other Interpretive Literature:

  • GASBTB 2006-1 (Provides guidance on ¶7)
  • GASBTB 2020-1 (Provides guidance on ¶8, ¶15, and ¶20d)
  • GASBIG 2015-1
  • GASBIG 2016-1
  • GASBIG 2017-1
  • GASBIG 2019-1
Primary Codification Section Reference: N50

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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