Statement No. 86
Certain Debt Extinguishment Issues
Status
Issued: May 2017
Effective date:
- For reporting periods beginning after June 15, 2017
- Amends NCGAI 6, ¶5
- Amends GASBS 7, ¶4
- Amends GASBS 23, fn4
- Amends GASBS 53, ¶22 and ¶24
- Amends GASBS 62, ¶124 and ¶127
- Amends GASBS 65, fn3
- Amends GASBIG 2015-1, Q6.4.4
- Amends GASBIG 2016-1, Q4.2
Primary Codification Section Reference: D20
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 |