Status of Statement No. 90

Statement No. 90
Majority Equity Interests—an amendment of GASB Statements No. 14 and No. 61


Status

Issued: August 2018

Effective date:

  • For reporting periods beginning after December 15, 2019
Affects:

  • Amends GASBS 14, ¶21, ¶55, ¶70, and ¶131
  • Amends GASBS 31, ¶7
  • Amends GASBS 61, ¶6 and ¶10
  • Amends GASBS 62, ¶202 and ¶205
  • Amends GASBS 72, ¶69 and ¶77
  • Amends GASBIG 2015-1, Q4.17.1 and Q4.18.11
  • Supersedes GASBIG 2016-1, Q4.11
Affected by: Paragraph 10 amended by GASBS 95, ¶4

Primary Codification Section References: 2100, 2600, I50

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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