Status of Statement No. 84

Statement No. 84
Fiduciary Activities


Status

Issued: January 2017

Effective date:

  • For reporting periods beginning after December 15, 2019
Affects:

  • Supersedes NCGAS 1, fn24
  • Amends NCGAS 1, Summary Statement of Principles No. 5, ¶32, ¶139, ¶143, and ¶147
  • Amends NCGAS 5, ¶5 and ¶6
  • Amends NCGAI 6, ¶5
  • Amends GASBS 6, ¶19
  • Amends GASBS 10, fn12
  • Amends GASBS 14, ¶19 and ¶27
  • Amends GASBS 24, ¶5
  • Amends GASBS 31, ¶18 and ¶22
  • Supersedes GASBS 32, ¶4
  • Supersedes GASBS 34, ¶70–¶73, ¶110, and ¶111
  • Amends GASBS 34, ¶6, ¶12, ¶13, ¶63, ¶65, ¶67, ¶69, ¶106–¶109, ¶115, ¶123, ¶125, ¶138, ¶141, ¶147, fn48, fn49, and fn51
  • Amends GASBS 37, ¶3
  • Amends GASBS 38, ¶6, ¶14, and ¶15
  • Amends GASBS 40, ¶5
  • Amends GASBS 44, ¶10
  • Amends GASBS 54, ¶30, ¶33, and ¶35
  • Amends GASBS 61, ¶9
  • Amends GASBS 62, ¶34
  • Amends GASBS 67, ¶11
  • Amends GASBS 72, ¶80
  • Amends GASBS 73, ¶5 and ¶116
  • Amends GASBS 74, ¶4, ¶18, and ¶59
  • Amends GASBTB 2006-1, ¶8
  • Supersedes GASBIG 2015-1, Q4.14.1, Q4.14.2, Q6.43.2, Q7.7.2, and Q7.52.4
  • Amends GASBIG 2015-1, Q1.4.2, Q1.4.8, Q2.7.1, Q2.7.2, Q3.49.1, Q3.52.1, Q3.58.1, Q4.6.2, Q4.27.1, Q4.28.1, Q4.28.11, Q4.30.3, Q4.62.2, Q5.64.3, Q5.64.4, Q5.113.1, Q6.29.3, Q6.34.3, Q6.34.4, Q6.43.5, Q6.45.1, Q6.45.3, Q7.3.5, Q7.4.1, Q7.51.6, Q7.52.2, Q7.52.3, Q7.52.5–Q7.52.8, Q7.55.5, Q7.72.10, Q7.77.4, Q7.81.1, Q7.81.2, Q7.84.1, Q7.97.1, Q7.97.2, and Q7.97.4
  • Supersedes GASBIG 2016-1, Q4.26
  • Amends GASBIG 2016-1, Q4.2, Q4.13, Q4.27, Q4.61–Q4.63, Q5.7, and Q5.8
  • Amends GASBIG 2017-1, Q4.18, Q4.25, Q4.26, Q5.12, and Q5.19
  • Amends GASBIG 2017-2, Q4.5, Q4.6, Q4.16, Q4.17, Q4.66, Q4.153, Q4.154, and Q4.156
  • Amends AICPA SLG 2002, ¶5.28
Affected by:

  • Paragraph 7 amended by GASBS 97, ¶5
  • Paragraphs 22 and 25 amended by GASBS 92, ¶9
  • Paragraph 27 amended by GASBS 95, ¶4
Other Interpretive Literature:

  • GASBIG 2019-2
  • GASBIG 2020-1
Primary Codification Section References: 1300

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

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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