Statement No. 87
Leases
Status
Issued: June 2017
Effective date:
- For fiscal years beginning after June 15, 2021, and all reporting periods thereafter
- Amends NCGAS 1, ¶42 and ¶43
- Supersedes NCGAS 5
- Amends NCGAI 6, ¶4 and ¶5
- Amends GASBS 9, ¶37
- Supersedes GASBS 13
- Amends GASBS 14, ¶58 and ¶76
- Amends GASBS 34, ¶81, ¶116, and ¶117
- Supersedes GASBS 38, ¶11
- Amends GASBS 42, ¶11 and ¶12
- Amends GASBS 44, ¶23 and ¶45
- Amends GASBS 51, ¶3
- Amends GASBS 53, ¶74
- Amends GASBS 58, ¶8
- Supersedes GASBS 60, ¶7
- Supersedes GASBS 62, ¶211–¶271, fn85–fn141, and fn179
- Amends GASBS 62, ¶3, ¶6, ¶113, ¶135, ¶320, ¶351, ¶368, ¶369, ¶450, and fn12
- Supersedes GASBS 65, ¶7 and ¶16–¶18, fn6, and fn7
- Amends GASBS 65, ¶5
- Amends GASBS 66, ¶2
- Supersedes GASBS 66, ¶4
- Amends GASBI 6, ¶5, ¶7, ¶9, ¶11, and ¶13
- Supersedes GASBIG 2015-1, QZ.38.1
- Amends GASBIG 2015-1, Q2.27.5, Q2.32.1, Q5.72.1, Q7.9.6, Q7.30.2, Q9.24.1, QZ.42.9, QZ.51.21, and QZ.54.11
- Amends GASBIG 2016-1, Q5.2 and Q5.35
- Amends GASBIG 2017-2, Q4.51
- Amends AICPA HCE 2011, ¶5.71
- Paragraph 8 amended by GASBS 91, ¶19 and ¶20; GASBS 94, ¶9; and GASBS 96, ¶3 and ¶4
- Paragraph 16 amended by GASBS 99, ¶12
- Paragraph 22 amended by GASBS 99, ¶13
- Paragraphs 26 and 28 amended by GASBS 99, ¶14
- Paragraph 45 amended by GASBS 99, ¶15
- Paragraph 50 amended by GASBS 99, ¶16
- Paragraph 61 amended by GASBS 99, ¶17
- Paragraph 92 amended by GASBS 92, ¶4 and GASBS 95, ¶4
- GASBIG 2019-3
- GASBIG 2020-1
- GASBIG 2021-1
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 |