Status of Statement No. 80

Statement No. 80
Blending Requirements for Certain Component Units—AN AMENDMENT OF GASB STATEMENT NO. 14


Status

Issued: January 2016

Effective date:

  • Reporting periods beginning after June 15, 2016
Affects:

  • Amends GASBS 14, ¶53
  • Amends GASBIG 2015-1, Q4.30.1
Affected by: No other pronouncements

Primary Codification Section Reference: 2600

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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