Status of Statement No. 86

Statement No. 86
Certain Debt Extinguishment Issues


Status

Issued: May 2017

Effective date:

  • For reporting periods beginning after June 15, 2017
Affects:

  • 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
Affected by: No other pronouncements

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

STANDARDS & GUIDANCE

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