Status of Implementation Guide No. 2019-2, Fiduciary Activities
Issued: June 2019
Effective date:
- Reporting periods beginning after December 15, 2019
- 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
- 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- Question 4.6 superseded by GASBS 97, ¶4 and ¶5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
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 |