Status of Interpretation No. 23

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


Issued: August 1978

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


No other pronouncements


Affected by:
No other pronouncements


Other Interpretive Pronouncement:
FTB 79-18


Issues Discussed by FASB Emerging Issues Task Force (EITF)


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