Status of Implementation Guide No. 2019-3

Status of Implementation Guide No. 2019-3, Leases


Issued: August 2019

Effective date:
  • Reporting periods beginning after December 15, 2019, and all reporting periods thereafter
Affects:
  • No other pronouncements
Affected by:
  • Paragraph 5 amended by GASBS 92, 5
Primary Codification Section: L20
 

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