Status of Statement No. 80

Summaries / Status

Status of Statement No. 80
Blending Requirements for Certain Component Units


Issued: January 2016

Effective date:
Reporting periods beginning after June 15, 2016.

Amends GASBS 14, ¶53
Amends GASBIG 2015-1, Q4.30.1

Affected by:  No other pronouncements

Primary Codification Section Reference: 2600

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
BFC - Basis For Conclusions
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
SOP - AICPA Statements of Position
ASLGU - AICPA Audit Guide
GASB Q&A - GASB Implementation Guides