Status of Statement No. 91

Summaries / Status

Status of Statement No. 91
Conduit Debt Obligations


Status

Issued: May 2019

Effective date:

  • For reporting periods beginning after December 15, 2021

Affects:
  • Amends NCGAS 1, ¶158
  • Amends NCGAS 4, ¶9
  • Amends NCGAI 6, ¶4 and ¶5
  • Amends GASBS 10, ¶3
  • Amends GASBS 34, fn48
  • Amends GASBS 62, ¶98, ¶99, and ¶109
  • Amends GASBS 70, ¶5
  • Amends GASBS 79, ¶31
  • Amends GASBS 87, ¶8
  • Supersedes GASBI 2
  • Supersedes GASBIG 2015-1, Q7.22.14, Q7.22.18, and QZ.I2.1
  • Amends GASBIG 2015-1, Q2.27.1

Affected by:
  • Paragraph 19 amended by GASBS 94, ¶5, ¶6, and ¶8
  • Paragraph 27 amended by GASBS 95, ¶4

Other Interpretive Literature: GASBIG 2020-1

Primary Codification Section References: C65

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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