Status of Implementation Guide No. 2019-3

Status of Implementation Guide No. 2019-3, Leases


Issued: August 2019

Effective date:
  • Fiscal years beginning after June 15, 2021, and all reporting periods thereafter
Affects:
  • No other pronouncements
Affected by:
  • Question 4.22 will be amended by GASBS 96, ¶4
  • Question 4.25 will be amended by GASBS 96, ¶4
  • Question 4.64 will be amended by GASBS 96, ¶4
  • Question 4.67 will be amended by GASBS 96, ¶4
  • Paragraph 5 amended by GASBS 92, 5 and GASBS 95, ¶4
Primary Codification Section: Will be codified in L20
 

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