Status of Implementation Guide No. 2019-1

Status of Implementation Guide No. 2019-1, Implementation Guide Update—2019

Issued: April 2019

Effective date:
  • Reporting periods beginning after June 15, 2019
  • Will amend GASBIG 2015-1, Q4.17.1, Q5.74.1, and Q10.46.10
    Will amend GASBIG 2017-2, Q4.53
Affected by:
  • No other pronouncements
Primary Codification Sections: Will be codified throughout

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