Status of Implementation Guide No. 2017-1

Status of Implementation Guide No. 2017-1, Implementation Guide Update—2017


Issued: April 2017

Effective date:
 
Reporting periods beginning after June 15, 2017

Affects:
 
Amends GASBIG 2015-1, Q3.50.1, Q3.50.3, Q5.60.1, Q5.60.2, Q5.61.1, Q5.63.1, Q5.64.1–Q5.64.3, Q5.66.2, Q5.70.4, Q5.76.1, Q5.76.3, Q5.76.4, Q5.86.2, Q5.113.1, Q5.117.1, Q5.117.2, Q5.120.1, Q5.121.2, Q5.145.1, Q5.145.2, Q5.161.2, Q5.185.1, Q5.185.2, Q5.224.1, Q5.224.2, Q7.22.6, and QZ.33.26
Supersedes GASBIG 2015-1, Q7.8.5, and all questions in Sections 8.1–8.68
Amends GASBIG 2016-1, Q4.2, Q4.12, Q4.14, Q4.22, Q4.59, Q4.72, Q5.3, Q5.5–Q5.7, Q5.9, Q5.13, and Q5.39
Supersedes GASBIG 2016-1, Q4.65, Q4.66, and Q5.16–Q5.34


Affected by:
 
Question 4.18 will be amended by GASBS 84, ¶5, ¶6, and ¶10
Question 4.25 will be amended by GASBS 84, ¶5 and ¶18
Question 4.26 will be amended by GASBS 84, ¶5, ¶6, and ¶10
Question 5.12 will be amended by GASBS 84, ¶14–¶20 and ¶22–¶25
Question 5.19 will be amended by GASBS 84, ¶20 and ¶22–¶25
 

Primary Codification Sections: Throughout
 

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
BFC - Basis For Conclusions
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
SOP - AICPA Statements of Position
ASLGU - AICPA Audit Guide
GASB Q&A - GASB Implementation Guides