Status of Statement No. 77
Statement No. 77
Tax Abatement Disclosures
Status
Issued: August 2015
Effective date:
- For reporting periods beginning after December 15, 2015
Affected by: No other pronouncements
Other Interpretive Literature:
- GASBIG 2016-1
- GASBIG 2017-1
- GASBIG 2018-1
- GASBIG 2019-1
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 |