Status of Implementation Guide No. 2019-3

Implementation Guide No. 2019-3, Leases


Issued: August 2019

Effective date:

  • Fiscal years beginning after June 15, 2021, and all reporting periods thereafter
Affects:

  • No other pronouncements
Affected by:

  • Questions 4.13 and 4.14 amended by GASBS 99, ¶11
  • Question 4.19 amended by GASBS 99, ¶12
  • Question 4.22 amended by GASBS 96, ¶4
  • Question 4.25 amended by GASBS 96, ¶4
  • Question 4.28 amended by GASBS 99, ¶13
  • Question 4.29 amended by GASBS 99, ¶11
  • Question 4.34 amended by GASBS 99, ¶14
  • Question 4.46 amended by GASBS 99, ¶15 and ¶16
  • Questions 4.47 and 4.48 amended by GASBS 99, ¶15
  • Question 4.64 amended by GASBS 96, ¶4
  • Question 4.67 amended by GASBS 96, ¶4
  • Paragraph 5 GASBS 92, ¶5 and GASBS 95, ¶4
Primary Codification Section: L20

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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