Status of Statement No. 95

Summaries / Status

Status of Statement No. 95
Postponement of the Effective Dates of Certain Authoritative Guidance


Status

Issued: May 2020

Effective date:
  • The requirements of this Statement are effective immediately.
Affects:
  • Amends GASBS 83, ¶30
  • Amends GASBS 84, ¶27
  • Amends GASBS 87, ¶92
  • Amends GASBS 88, ¶7
  • Amends GASBS 89, ¶6
  • Amends GASBS 90, ¶10
  • Amends GASBS 91, ¶27
  • Amends GASBS 92, ¶4, ¶5, and ¶14
  • Amends GASBS 93, ¶15
  • Amends GASBIG 2017-3, ¶7 and ¶8
  • Amends GASBIG 2018-1, ¶6
  • Amends GASBIG 2019-1, ¶6
  • Amends GASBIG 2019-2, ¶6
  • Amends GASBIG 2019-3, ¶5

Affected by:  No other pronouncements

Primary Codification Section Reference: Appendix D
 

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