Status of Statement No. 84

Summaries / Status

Status of Statement No. 84
Fiduciary Activities


Status


Issued: January 2017

Effective date:

For reporting periods beginning after December 15, 2018

Affects:

Will supersede NCGAS 1, fn24
Will amend NCGAS 1, ¶32, ¶139, ¶143, and ¶147
Will amend NCGAS 5, ¶5 and ¶6
Will amend GASBS 6, ¶19
Will amend GASBS 10, fn12
Will amend GASBS 14, ¶19 and ¶27
Will amend GASBS 24, ¶5
Will amend GASBS 31, ¶18 and ¶22
Will supersede GASBS 32, ¶4
Will supersede GASBS 34, ¶70–¶73, ¶110, and ¶111
Will amend GASBS 34, ¶6, ¶12, ¶13, ¶63, ¶65, ¶67, ¶69, ¶106–¶109, ¶115, ¶123, ¶125, ¶135, ¶138, ¶141, and ¶147, and fn48, fn49, and fn51
Will amend GASBS 37, ¶3
Will amend GASBS 38, ¶6, ¶14, and ¶15
Will amend GASBS 40, ¶5
Will amend GASBS 44, ¶10
Will amend GASBS 54, ¶30, ¶33, and ¶35
Will amend GASBS 61, ¶9
Will amend GASBS 62, ¶34
Will amend GASBS 67, ¶11
Will amend GASBS 72, ¶80
Will amend GASBS 73, ¶116
Will amend GASBS 74, ¶18 and ¶59
Will amend NCGAI 6, ¶5
Will amend GASBTB 2006-1, ¶8
Will supersede GASBIG 2015-1, Q4.14.1, Q4.14.2, Q6.43.2, Q7.7.2, and Q7.52.4
Will amend GASBIG 2015-1, Q1.4.2, Q1.4.8, Q2.7.1, Q2.7.2, Q3.49.1, Q3.55.2, Q3.58.1, Q4.6.2, Q4.27.1, Q4.28.1, Q4.28.11, Q4.30.3, Q4.62.2, Q5.64.3, Q5.64.4, Q5.113.1, Q6.29.3, Q6.34.3, Q6.34.4, Q6.43.5, Q6.45.1, Q6.45.3, Q7.3.5, Q7.4.1, Q7.51.6, Q7.52.2, Q7.52.3, Q7.52.5– Q7.52.8, Q7.55.5, Q7.72.10, Q7.77.4, Q7.81.1, Q7.81.2, Q7.84.1, Q7.97.1, Q7.97.2, Q7.97.4, Q8.1.2, Q8.1.3, and Q8.15.4
Will supersede GASBIG 2016-1, Q4.26
Will amend GASBIG 2016-1, Q4.2, Q4.13, Q4.27, Q4.61– Q 4.63, Q5.7, Q5.8, Q5.16, and Q5.24
Will amend AICPA SLG 2002, ¶5.28
 

Affected by:  No other pronouncements


Primary Codification Section References: Will be codified in 1300


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