Status of Statement No. 79

Summaries / Status

Status of Statement No. 79
Certain External Investment Pools and Pool Participants


Status


Issued: December 2015

Effective date:

The requirements of this Statement are effective for reporting periods beginning after June 15, 2015, except for the provisions in paragraphs 18, 19, 23−26, and 40, which are effective for reporting periods beginning after December 15, 2015.

Affects:

Amends GASBS 31, ¶11 and ¶16
Amends GASBS 40, ¶15
Amends GASBS 59, ¶5
Amends GASBS 72, ¶69
Amends NCGAI 6, ¶5
Supersedes GASBIG 2015-1, Q6.22.1 and Q6.42.6
Amends GASBIG 2015-1, Q1.9.6, Q1.57.5, Q1.57.8, Q6.22.2–Q6.22.4, Q6.22.6, Q6.34.5, Q6.40.1, and Q6.44.1–Q6.44.3, and ¶12
 

Affected by:  No other pronouncements

Primary Codification Section References: I50, In5


Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
BFC - Basis For Conclusions
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
SOP - AICPA Statements of Position
ASLGU - AICPA Audit Guide
GASB Q&A - GASB Implementation Guides