Status of Technical Bulletin No. 2020-1

Accounting and Financial Reporting Issues Related to the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and Coronavirus Diseases
 

Status

Issued: June 2020

Effective Date:

• Immediately

Affects: Provides guidance on GASBS 9, ¶21, GASBS 33, ¶8, ¶15, and ¶20d, GASBS 34, ¶55, ¶56, and ¶102, GASBS 56, ¶8–¶12, GASBS 62, ¶46b, GASBS 70, ¶12, and GASBIG 2015-1, Q2.27.4

Primary Codification Section References: 1800, 2200, 2250, N30, N50, P80, Ho5
 

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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