Comprehensive Implementation Guide Update
Project Description: The objective of this project is to update the Comprehensive Implementation Guide for the effects of new pronouncements and for additional issues that have come to the attention of the staff.
Status: 2013–2014 Comprehensive Implementation Guide was published in September 2013.
- Project Plan
- Recent Minutes
- Minutes Archive
- Tentative Board Decisions
- Project staff:
Comprehensive Implementation Guide Update—Project Plan
Background: To date, the GASB staff has issued 13 stand-alone Implementation Guides. These guides, with the exception of the Statement 68 guide have been incorporated into the Comprehensive Implementation Guide. The guide is updated annually through the addition of new questions and answers and the amendment or deletion of previous questions and answers that no longer are relevant due to subsequently issued guidance or to the passage of time.Project History:
- Published 2012–2013 edition of the Comprehensive Implementation Guide: October 2012
- Published 2013–2014 edition of the Comprehensive Implementation Guide: September 2013
- No edition of the Comprehensive Implementation Guide will be published for 2014–2015: April 2014
Current Developments: Staff continued to monitor technical inquiries for issues to be addressed in the next update.
|Board meetings||Topics to be considered|
|January 2015–July 2015:||Staff development of material for update.|
|September 2015:||Review preballot draft of Exposure Draft of a proposed Implementation Guide (level B).|
|September 2015 (T/C):||Review and clear ballot draft of Exposure Draft of a proposed Implementation Guide (level B).|
|October–November 2015:||Comment Period.|
|January 2016:||Redeliberate issues based on respondent feedback.|
|February 2016:||Review preballot draft of final Implementation Guide (level B).|
|February 2016 (T/C):||Review ballot draft and issue final Implementation Guide (level B).|
Comprehensive Implementation Guide Update—Recent MinutesMinutes Archive
The 2013–2014 edition of the Comprehensive Implementation Guide was cleared for publication.