Status of Statement No. 86

Summaries / Status

Status of Statement No. 86
Certain Debt Extinguishment Issues


Status


Issued: May 2017

Effective date:

For reporting periods beginning after June 15, 2017

Affects:

Amends GASBS 7, ¶4
Amends GASBS 23, fn4
Amends GASBS 53, ¶22 and ¶24
Amends GASBS 62, ¶124 and ¶127
Amends GASBS 65, fn3
Amends NCGAI 6, ¶5
Amends GASBIG 2015-1, Q6.4.4
Amends GASBIG 2016-1, Q4.2
 

Affected by:  No other pronouncements


Primary Codification Section Reference: D20


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