Status of Statement No. 81

Statement No. 81
Irrevocable Split-Interest Agreements


Status

Issued: March 2016

Effective date:

  • For periods beginning after December 15, 2016
Affects:

  • 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
Affected by: No other pronouncements

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

STANDARDS & GUIDANCE

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