Status of Implementation Guide No. 2018-1

Implementation Guide No. 2018-1, Implementation Guidance Update—2018


Issued: May 2018

Effective date:

  • Reporting periods beginning after June 15, 2019
Affects:

  • Amends GASBIG 2015-1, Q1.65.4, Q2.14.1, Q5.97.2, Q5.192.1, Q7.9.2, Q7.24.7, and Q9.24.4
  • Amends GASBIG 2016-1, Q4.77
Affected by:

  • No other pronouncements
Primary Codification Sections: Throughout

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
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