Status of Statement No. 94

Statement No. 94
Public-Private and Public-Public Partnerships and Availability Payment Arrangements


Status

Issued: March 2020

Effective date:

  • For fiscal years beginning after June 15, 2022, and all reporting periods thereafter
Affects:

  • Amends GASBS 38, ¶10
  • Amends GASBS 42, ¶11 and ¶12
  • Amends GASBS 51, ¶3
  • Supersedes GASBS 60
  • Amends GASBS 62, ¶135
  • Amends GASBS 87, ¶8
  • Amends GASBS 91, ¶19
  • Supersedes GASBIG 2015-1, QZ.60.1
  • Supersedes GASBIG 2016-1, Q4.74
Affected by:

  • Paragraph 10 amended by GASBS 99, ¶18
  • Paragraph 28 amended by GASBS 99, ¶19
  • Paragraphs 45 and 47 amended by GASBS 99, ¶21
Primary Codification Section References: A90, P90

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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