Status of Implementation Guide No. 2019-3
Status of Implementation Guide No. 2019-3, Leases
Issued: August 2019
Effective date:
- Fiscal years beginning after June 15, 2021, and all reporting periods thereafter
- No other pronouncements
- Question 4.22 will be amended by GASBS 96, ¶4
- Question 4.25 will be amended by GASBS 96, ¶4
- Question 4.64 will be amended by GASBS 96, ¶4
- Question 4.67 will be amended by GASBS 96, ¶4
- Paragraph 5 amended by GASBS 92, ¶5 and GASBS 95, ¶4
Abbreviations for Accounting Pronouncements
GASBS - GASB Statements GASBCS - GASB Concepts GASBI - GASB Interpretations GASBTB - GASB Technical Bulletins GASBIG - GASB Implementation Guides |
NCGAS - NCGA Statements NCGAI - NCGA Interpretations AICPA SOP - AICPA Statements of Position AICPA ASLGU - AICPA Audit Guide (1974) BFC - Basis For Conclusions |