Status of Statement No. 79

Statement No. 79
Certain External Investment Pools and Pool Participants


Status

Issued: December 2015

Effective date:

  • The requirements of this Statement are effective for reporting periods beginning after June 15, 2015, except for the provisions in paragraphs 18, 19, 23−26, and 40, which are effective for reporting periods beginning after December 15, 2015.
Affects:

  • Amends NCGAI 6, ¶5
  • Amends GASBS 31, ¶11 and ¶16
  • Amends GASBS 40, ¶15
  • Amends GASBS 59, ¶5
  • Amends GASBS 72, ¶69
  • Supersedes GASBIG 2015-1, Q6.22.1 and Q6.42.6
  • Amends GASBIG 2015-1, Q1.9.6, Q1.57.5, Q1.57.8, Q6.22.2–Q6.22.4, Q6.22.6, Q6.34.5, Q6.40.1, and Q6.44.1–Q6.44.3
Affected by:

  • Paragraph 7 will be amended by GASBS 100, ¶4–¶13
  • Paragraph 31 amended by GASBS 91, ¶6–¶9
Other Interpretive Literature: GASBIG 2017-1

Primary Codification Section References: I50, In5

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

STANDARDS & GUIDANCE

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