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, 2020
Affects:
  • Will amend NCGAS 1, ¶158
  • Will amend NCGAS 4, ¶9
  • Will amend NCGAI 6, ¶4 and ¶5
  • Will amend GASBS 10, ¶3
  • Will amend GASBS 34, fn48
  • Will amend GASBS 62, ¶98, ¶99, and ¶109
  • Will amend GASBS 70, ¶5
  • Will amend GASBS 79, ¶31
  • Will amend GASBS 87, ¶8
  • Will supersede GASBI 2
  • Will supersede GASBIG 2015-1, Q7.22.14, Q7.22.18, and QZ.I2.1
  • Will amend GASBIG 2015-1, Q2.27.1

Affected by: 

  • Paragraph 19 will be 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: Will be codified in 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

×
×