Status of Implementation Guide No. 2019-1

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

STANDARDS & GUIDANCE

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