Status of Statement No. 88

Statement No. 88
Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements


Status

Issued: March 2018

Effective date:

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

  • Amends NCGAI 6, ¶4 and ¶5
  • Amends GASBS 34, ¶119
  • Amends GASBS 38, ¶10 and ¶12
  • Amends GASBI 1, ¶11
  • Amends GASBIG 2015-1, Q7.85.7
Affected by: Paragraph 7 amended by GASBS 95, ¶4

Primary Codification Section References: 1500, 2300

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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