Statement No. 91
Conduit Debt Obligations
Status
Issued: May 2019
Effective date:
- For reporting periods beginning after December 15, 2021
- 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
- Paragraph 19 amended by GASBS 94, ¶5, ¶6, and ¶8
- Paragraph 27 amended by GASBS 95, ¶4
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 |