Status of Statement No. 85

Statement No. 85
Omnibus 2017


Status

Issued: March 2017

Effective date:

  • For reporting periods beginning after June 15, 2017
Affects:

  • Amends GASBS 10, ¶43 and ¶48
  • Amends GASBS 24, ¶3, ¶8, ¶9, and ¶12
  • Amends GASBS 34, fn47
  • Amends GASBS 38, ¶13
  • Amends GASBS 61, ¶9
  • Amends GASBS 62, ¶428
  • Amends GASBS 68, ¶36, ¶73, ¶107, and ¶121
  • Amends GASBS 72, ¶69
  • Amends GASBS 73, ¶37, ¶60, and ¶88
  • Amends GASBS 74, ¶36, ¶56, ¶57, and ¶63 and fn2
  • Amends GASBS 75, ¶4, ¶6, ¶15, ¶46, ¶57, ¶64, ¶65, ¶88, ¶97, ¶102, ¶103, ¶121, ¶122, ¶126, ¶141, ¶161, ¶178, ¶179, ¶184, ¶196, ¶197, ¶208, ¶209, ¶212, ¶225, ¶226, and fn2
  • Amends GASBTB 2004-2, ¶1
  • Amends GASBIG 2015-1, Q5.116.3, Q5.122.3, Q5.145.1, Q5.145.2, Q5.185.1, Q5.185.2, Q5.224.1, and Q5.224.2
Affected by: No other pronouncements

Primary Codification Section References: P20, P21, P22, P24, P50, P52, P54

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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