Trusted Professional

GASB Proposes Pushing Back Nearly All Effective Dates

The Governmental Accounting Standards Board
  • * Statement No. 83, Certain Asset Retirement Obligations
  • * Statement No. 84, Fiduciary Activities
  • * Statement No. 87, Leases
  • * Statement No. 88, Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements
  • * Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period
  • * Statement No. 90, Majority Equity Interests
  • * Statement No. 91, Conduit Debt Obligations
  • * Statement No. 92, Omnibus 2020, paragraphs 6–10 and 12
  • * Statement No. 93, Replacement of Interbank Offered Rates, paragraphs 13 and 14
  • * Implementation Guide No. 2017-3, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting), Questions 4.85, 4.103, 4.108, 4.109, 4.225, 4.239, 4.244, 4.245, 4.484, 4.491, and 5.1–5.4
  • * Implementation Guide No. 2018-1, Implementation Guidance Update—2018
  • * Implementation Guide No. 2019-1, Implementation Guidance Update—2019
  • * Implementation Guide No. 2019-2, Fiduciary Activities
  • * Implementation Guide No. 2019-3, Leases.

Public-Private and Public-Public Partnerships and Availability Payment Arrangements, exposure draft