Status of Statement No. 93

Statement No. 93
Replacement of Interbank Offered Rates


Status

Issued: March 2020

Effective date:

  • The requirements of this Statement, except for paragraphs 11b, 13, and 14 are effective for reporting periods beginning after June 15, 2020. The requirement in paragraph 11b is effective for reporting periods ending after December 31, 2021. The requirements in paragraphs 13 and 14 are effective for fiscal years beginning after June 15, 2021, and all reporting periods thereafter.
Affects:

  • Amends GASBS 40, ¶16
  • Amends GASBS 53, ¶22, ¶35, ¶37, ¶38, ¶46, ¶64, ¶76, and ¶82
  • Amends GASBS 62, ¶135
  • Amends GASBIG 2015-1, Q1.4.3, Q1.64.9–Q1.64.11, Q1.64.14, Q10.13.6, Q10.13.7, Q10.15.6, Q10.15.9, Q10.16.3, Q10.16.2, Q10.17.1, Q10.18.1, Q10.21.1–Q10.21.4, Q10.22.2, Q10.22.4, Q10.27.4, and Q10.29.2
Affected by:

  • Paragraph 11 amended by GASBS 99, ¶26
  • Paragraph 15 amended by GASBS 95, ¶4
Primary Codification Section Reference: D40

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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