Statement No. 95
Postponement of the Effective Dates of Certain Authoritative Guidance
Status
Issued: May 2020
Effective date:
- The requirements of this Statement are effective immediately.
- Amends GASBS 83, ¶30
- Amends GASBS 84, ¶27
- Amends GASBS 87, ¶92
- Amends GASBS 88, ¶7
- Amends GASBS 89, ¶6
- Amends GASBS 90, ¶10
- Amends GASBS 91, ¶27
- Amends GASBS 92, ¶4, ¶5, and ¶14
- Amends GASBS 93, ¶15
- Amends GASBIG 2017-3, ¶7 and ¶8
- Amends GASBIG 2018-1, ¶6
- Amends GASBIG 2019-1, ¶6
- Amends GASBIG 2019-2, ¶6
- Amends GASBIG 2019-3, ¶5
Primary Codification Section Reference: Appendix C
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 |