Statement No. 81
Irrevocable Split-Interest Agreements
Status
Issued: March 2016
Effective date:
- For periods beginning after December 15, 2016
- Amends GASBS 31, ¶13
- Amends GASBS 33, ¶5
- Amends GASBS 34, ¶16, ¶18, ¶22, ¶92, and ¶107
- Amends GASBS 67, ¶24
- Supersedes GASBIG 2015-1, Q7.72.11
Other Interpretive Literature: GASBIG 2019-1
Primary Codification Section Reference: I70
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 |