Status of Interpretation No. 23

Leases of Certain Property Owned by a Governmental Unit or Authority—an interpretation of FASB Statement No. 13

Status

Issued: August 1978
 

Effective Date:
For leasing transactions and revisions recorded as of December 1, 1978

 

Affects:
No other pronouncements

 

Affected by:
No other pronouncements

 

Other Interpretive Pronouncement:
FTB 79-18

 

Issues Discussed by FASB Emerging Issues Task Force (EITF)

 

Affects:
No EITF Issues

 

Interpreted by:
No EITF Issues

 

Related Issues:
EITF Issue No. 99-13

 

Abbreviations for Accounting Pronouncements

FAS - FASB Statements
FIN - FASB Interpretations
FTB - FASB Technical Bulletins
APB - APB Opinions
AIN - AICPA Interpretations
ARB - Accounting Research Bulletins
CON - FASB Concepts
EITF - EITF Issues
Q&A - FASB Implementation Guides