Status of Statement No. 87

Summaries / Status

Status of Statement No. 87
Leases


Status

Issued: June 2017

Effective date:
  • For reporting periods beginning after December 15, 2019
Affects:
  • Will supersede NCGAS 5
  • Will supersede GASBS 13
  • Will supersede GASBS 38, ¶11
  • Will supersede GASBS 60, ¶7
  • Will supersede GASBS 62, ¶211–¶271 and fn85–fn141
  • Will supersede GASBS 65, ¶7 and ¶16–¶18, and fn6 and fn7
  • Will supersede GASBIG 2015-1, QZ.38.1
  • Will amend NCGAS 1, ¶42 and ¶43
  • Will amend GASBS 9, ¶37
  • Will amend GASBS 14, ¶58 and ¶76
  • Will amend GASBS 34, ¶81, ¶116, and ¶117
  • Will amend GASBS 42, ¶11 and ¶12
  • Will amend GASBS 44, ¶23 and ¶45
  • Will amend GASBS 51, ¶3
  • Will amend GASBS 53, ¶74
  • Will amend GASBS 58, ¶8
  • Will amend GASBS 62, ¶3, ¶5, ¶6, ¶113, ¶135, ¶254, ¶320, ¶351, ¶368–¶370, and ¶450, and fn12
  • Will amend GASBS 65, ¶5
  • Will amend GASBS 66, ¶2
  • Will amend NCGAI 6, ¶4 and ¶5
  • Will amend GASBI 6, ¶7, ¶9, ¶11, and ¶13
  • Will amend GASBIG 2015-1, Q2.27.5, Q2.32.1, Q5.72.1, Q7.9.6, Q7.30.2, Q9.24.1, QZ.42.9, QZ.51.21, and QZ.54.11
  • Will amend GASBIG 2016-1, Q5.2 and Q5.35
  • Will amend GASBIG 2017-2, Q4.51

Affected by:  No other pronouncements

Primary Codification Section Reference: Will be codified in L20
 

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