Status of Technical Bulletin No. 2020-1

Technical Bulletin No. 2020-1
Accounting and Financial Reporting Issues Related to the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and Coronavirus Diseases


Status

Issued: June 2020

Effective Date:

  • Immediately
Affects:

  • Provides guidance on GASBS 9, ¶21, GASBS 33, ¶8, ¶15, and ¶20d, GASBS 34, ¶55, ¶56, and ¶102, GASBS 56, ¶8–¶12, GASBS 62, ¶46b, GASBS 70, ¶12, and GASBIG 2015-1, Q2.27.4
Primary Codification Section References: 1800, 2200, 2250, N30, N50, P80, Ho5

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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