Status of Implementation Guide No. 2019-2

Implementation Guide No. 2019-2, Fiduciary Activities


Issued: June 2019

Effective date:

  • Reporting periods beginning after December 15, 2019
Affects:

  • Supersedes GASBIG 2015-1, Q6.6.1 and Q7.81.2
  • Amends GASBIG 2015-1, Q4.6.1, Q4.9.6, Q5.64.4, Q6.43.5, and Q7.52.7
  • Amends GASBIG 2016-1, Q5.8
  • Amends GASBIG 2017-2, Q4.17
Affected by:

  • Question 4.3 amended by GASBS 97, ¶5
  • Question 4.5 amended by GASBS 97, ¶4 and ¶5
  • Question 4.6 superseded by GASBS 97, ¶4 and ¶5
  • Question 4.7 amended by GASBS 97, ¶5
  • Paragraph 6 amended by GASBS 95, ¶4 and GASBIG 2020-1, ¶6
Primary Codification Sections: 1300, 2100, 2200

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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