Summaries / Status
Status of Statement No. 89
Accounting for Interest Cost Incurred before the End of a Construction Period
Status
Issued: June 2018
- For reporting periods beginning after December 15, 2020
- Amends GASBS 34, ¶18
- Supersedes GASBS 37, ¶6
- Supersedes GASBS 62, ¶5–¶22, ¶395, fn1–fn7, fn173, fn174, fn193, and fn226
- Amends GASBS 62, ¶3 and ¶485
- Supersedes GASBIG 2015-1, Q7.10.3–Q7.10.7 and QZ.51.11
Affected by: Paragraph 6 amended by GASBS 95, ¶4
Primary Codification Section Reference: 1400Abbreviations 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 |