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
  • No other pronouncements
Affected by:
  • No other pronouncements
Primary Codification Sections: Will be codified in 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