Status of Statement No. 84

Summaries / Status

Status of Statement No. 84
Fiduciary Activities


Status

Issued: January 2017

Effective date:
  • For reporting periods beginning after December 15, 2018
Affects:
  • Will supersede NCGAS 1, fn24
  • Will amend NCGAS 1, ¶32, ¶139, ¶143, and ¶147
  • Will amend NCGAS 5, ¶5 and ¶6
  • Will amend GASBS 6, ¶19
  • Will amend GASBS 10, fn12
  • Will amend GASBS 14, ¶19 and ¶27
  • Will amend GASBS 24, ¶5
  • Will amend GASBS 31, ¶18 and ¶22
  • Will supersede GASBS 32, ¶4
  • Will supersede GASBS 34, ¶70–¶73, ¶110, and ¶111
  • Will amend GASBS 34, ¶6, ¶12, ¶13, ¶63, ¶65, ¶67, ¶69, ¶106–¶109, ¶115, ¶123, ¶125, ¶135, ¶138, ¶141, and ¶147, and fn48, fn49, and fn51
  • Will amend GASBS 37, ¶3
  • Will amend GASBS 38, ¶6, ¶14, and ¶15
  • Will amend GASBS 40, ¶5
  • Will amend GASBS 44, ¶10
  • Will amend GASBS 54, ¶30, ¶33, and ¶35
  • Will amend GASBS 61, ¶9
  • Will amend GASBS 62, ¶34
  • Will amend GASBS 67, ¶11
  • Will amend GASBS 72, ¶80
  • Will amend GASBS 73, ¶5 and ¶116
  • Will amend GASBS 74, ¶4, ¶18 and ¶59
  • Will amend NCGAI 6, ¶5
  • Will amend GASBTB 2006-1, ¶8
  • Will supersede GASBIG 2015-1, Q4.14.1, Q4.14.2, Q6.43.2, Q7.7.2, and Q7.52.4
  • Will amend GASBIG 2015-1, Q1.4.2, Q1.4.8, Q2.7.1, Q2.7.2, Q3.49.1, Q3.55.2, Q3.58.1, Q4.6.2, Q4.27.1, Q4.28.1, Q4.28.11, Q4.30.3, Q4.62.2, Q5.64.3, Q5.64.4, Q5.113.1, Q6.29.3, Q6.34.3, Q6.34.4, Q6.43.5, Q6.45.1, Q6.45.3, Q7.3.5, Q7.4.1, Q7.51.6, Q7.52.2, Q7.52.3, Q7.52.5– Q7.52.8, Q7.55.5, Q7.72.10, Q7.77.4, Q7.81.1, Q7.81.2, Q7.84.1, Q7.97.1, Q7.97.2, Q7.97.4, Q8.1.2, Q8.1.3, and Q8.15.4
  • Will supersede GASBIG 2016-1, Q4.26
  • Will amend GASBIG 2016-1, Q4.2, Q4.13, Q4.27, Q4.61– Q 4.63, Q5.7, Q5.8, Q5.16, and Q5.24
  • Will amend AICPA SLG 2002, ¶5.28

Affected by:  No other pronouncements

Primary Codification Section References: Will be codified in 1300
 

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