Status of Implementation Guide No. 2019-1, Implementation Guidance Update—2019
Issued: April 2019
Effective date:
- Reporting periods beginning after June 15, 2020
Affects:
- Amends GASBIG 2015-1, Q4.17.1, Q5.74.1, and Q10.46.10
- Amends GASBIG 2017-2, Q4.53
- Amends GASBIG 2017-3, Q4.134, Q4.195, Q4.296, Q4.406, Q4.433, and Q4.451
Affected by:
- Question 4.6 will be amended by GASBS 99, ¶9
- Question 4.9 amended by GASBIG 2021-1, Q5.4
- Question 5.4 amended by GASBS 92, ¶13
Primary Codification Sections: Throughout
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 |