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
- 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
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 |