Status of Implementation Guide No. 2019-2

Status of Implementation Guide No. 2019-2, Fiduciary Activities


Issued: June 2019

Effective date:
  • Reporting periods beginning after December 15, 2018
Affects:
  • Supersedes GASBIG 2015-1, Q6.6.1 and Q7.81.2
  • Amends GASBIG 2015-1, Q4.6.1, Q4.9.6, Q5.64.4, Q6.43.5, and Q7.52.7
  • Amends GASBIG 2016-1, Q5.8
  • Amends GASBIG 2017-2, Q4.17
Affected by:
  • No other pronouncements
Primary Codification Sections: 1300, 2100, 2200
 

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