Status of Statement No. 85

Summaries / Status

Status of Statement No. 85
Omnibus 2017


Status


Issued: March 2017

Effective date:

For reporting periods beginning after June 15, 2017

Affects:

Will amend GASBS 10, ¶43 and ¶48
Will amend GASBS 24, ¶3, ¶8, ¶9, and ¶12
Will amend GASBS 34, fn47
Will amend GASBS 38, ¶13
Will amend GASBS 61, ¶9
Will amend GASBS 62, ¶428
Will amend GASBS 68, ¶36, ¶73, ¶107, and ¶121
Will amend GASBS 72, ¶69
Will amend GASBS 73, ¶37, ¶60, and ¶88
Will amend GASBS 74, ¶36, ¶56, ¶57, and ¶63 and fn2
Will amend GASBS 75, ¶4, ¶6, ¶15, ¶46, ¶57, ¶64, ¶65, ¶88, ¶97, ¶102, ¶103, ¶121, ¶122, ¶126, ¶141, ¶161, ¶178, ¶179, ¶184, ¶196, ¶197, ¶208, ¶209, ¶212, ¶225, and ¶226 and fn2
Will amend GASBTB 2004-2, ¶1
Will amend GASBIG 2015-1, Q5.116.3, Q5.122.3, Q5.145.1, Q5.145.2, Q5.185.1, Q5.185.2, Q5.224.1, and 5.224.2
 

Affected by:  No other pronouncements


Primary Codification Section References: Will be codified in P20, P21, P22, P24, P50, P52


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