Home Classifieds Services Other ServicesAccounting for Leases Under GASB 87 – Effective Date Deferment due to COVID-19

Accounting for Leases Under GASB 87 – Effective Date Deferment due to COVID-19

Services2/4/2021 254 views

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Description

To provide temporary relief to governments and other stakeholders in response to the COVID-19 pandemic, the Government Accounting Standards Board (GASB) has issued Statement No. 95, Postponement of the Effective Dates and Authoritative Guidance, deferring the effective dates of Statement No. 87, Leases, and Implementation Guide No. 2019-3, Leases, by 18 months. This changes the effective dates of these provisions from reporting periods beginning after December 15, 2019, to fiscal years beginning after June 15, 2021, and all reporting periods thereafter. The new requirements were issued by the GASB on May 8th, 2020 and are effective immediately.

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Accounting for Leases Under GASB 87 – Effective Date Deferment due to COVID-19

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