PwC supports GASB proposal to defer effective dates
See PwC’s response letter supporting the GASB’s proposal to defer the effective dates for certain of its statements and implementation guides due to the need for entities to focus on the impact of COVID-19.
Overview
PwC has responded to a GASB exposure draft and supports deferring the effective dates for certain authoritative guidance due to the need for entities to focus on the impact of the COVID-19 pandemic. The GASB’s proposal would postpone by one year the effective dates for the following:
- Statement Nos. 83, 84, 87, 88, 89, 90, 91, 92, and 93
- Implementation Guide Nos. 2017-3, 2018-1, 2019-1, 2019-2, and 2019-3
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