Status of 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 |