Status of Statement No. 60

Statement No. 60
Accounting and Financial Reporting for Service Concession Arrangements


Status

Issued: November 2010

Effective date:

  • For periods beginning after December 15, 2011
Affects:

  • Amends NCGAS 5, ¶11
Affected by:

  • Paragraphs 1–6 superseded by GASBS 94, ¶3 and ¶6
  • Paragraph 7 superseded by GASBS 87, ¶3 and ¶8
  • Paragraph 8 superseded by GASBS 94, ¶3 and ¶6
  • Paragraph 9 amended by GASBS 72, ¶79; superseded by GASBS 94, ¶3 and ¶6
  • Paragraphs 10–18 superseded by GASBS 94, ¶3 and ¶6
  • Paragraph 19 amended by GASBS 63, ¶8; superseded by GASBS 94, ¶3 and ¶6
Other Interpretive Literature: None

Primary Codification Section Reference: None

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

STANDARDS & GUIDANCE

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