Implementation Guides

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Copyright Notice

GASB Implementation Guides are copyrighted by the Financial Accounting Foundation, 401 Merritt 7, Norwalk, Connecticut 06856. All rights reserved. The GASB Implementation Guides available at this website may be used only for individual personal non-commercial purposes—you may print one copy for such use. No part of the GASB Implementation Guides as available at this website may be further reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation.


Implementation Guide
Guide to Implementation of GASB Statement 68 on Accounting and Financial Reporting for Pensions
(Issued 01/14)
[Full Text]  [Status]

Implementation Guide
Guide to Implementation of GASB Statement 67 on Financial Reporting for Pension Plans
(Issued 06/13)
[Full Text]  [Status]

Implementation Guide
Guide to Implementation of GASB Statement 53 on Accounting and Financial Reporting for Derivative Instruments
(Issued 04/09)
[Full Text]  [Status]

Implementation Guide
Guide to Implementation of GASB Statement 44 on the Statistical Section

(Issued 12/05)
[Full Text]  [Status]

Implementation Guide
Guide to Implementation of GASB Statements 43 and 45 on Other Postemployment Benefits

(Issued 08/05)
[Full Text]  [Status]

Implementation Guide
Guide to Implementation of GASB Statement 40 on Deposit and Investment Risk Disclosures

(Issued 09/03)
[Full Text]  [Status]

Implementation Guide
Guide to Implementation of GASB Statement 34 and Related Pronouncements

(Issued 01/02)
[Full Text]  [Status]

Implementation Guide
Guide to Implementation of GASB Statement 34 on Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments
(Issued 04/00)
[Full Text]  [Status]

Implementation Guide
Guide to Implementation of GASB Statement 31 on Accounting and Financial Reporting for Certain Investments and for External Investment Pools
(Issued 04/98)
[Full Text]  [Status]

Implementation Guide
Guide to Implementation of GASB Statements 25, 26, and 27 on Pension Reporting and Disclosure by State and Local Government Plans and Employers Investment Pools

(Issued 07/97)
[Full Text]  [Status]

Implementation Guide
Guide to Implementation of GASB Statement 14 on the Financial Reporting Entity

(Issued 06/94)
[Full Text]  [Status]

Implementation Guide
Guide to Implementation of GASB Statement 3 on Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements
(Issued 12/91)
[Full Text]  [Status]