GASB 2009–2010 Annual Bound Editions

  • Codification (One Volume)
  • Original Pronouncements (Two Volumes)
  • Comprehensive Implementation Guide (One Volume)
Governmental Accounting Research System
(GARS CD-ROM) with Annual Bound Editions

Codification and Original Pronouncements as of June 30, 2009, are updated to include the effects of:
  • Statement 54, Fund Balance Reporting and Governmental Fund Type Definitions
  • Statement 55, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments
  • Statement 56, Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards

Comprehensive Implementation Guide represents a consolidation of Implementation Guides issued through June 30, 2009. The guide not only codifies the questions and answers from the original guides, it updates answers to recognize the effects of standards that have been issued since the release dates of the individual guides and adds questions about GASB pronouncements that are not the subject of stand-alone guides.

Codification

  • The newly effective provisions of Statements No. 53, Accounting and Financial Reporting for Derivative Instruments, No. 55, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments, and No. 56, Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards, have been integrated.
  • Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, which is not yet required to be implemented, is included as an appendix.
Original Pronouncements
  • Paragraphs that have been amended of superseded by newly effective pronouncements have been noted.
  • Status pages indicate the future effects of Statement 54.
Comprehensive Implementation Guide
  • Material from the stand-alone Implementation Guide to Statement 53 on Accounting and Financial Reporting for Derivative Instruments has been integrated.
  • The updated guide adds Q&As on topics including postemployment benefits other than pensions, deposit and investment disclosures, landfills, advance refundings, infrastructure, indirect expense allocations, capital assets, pledged revenues in tax increment arrangements, and pollution remediation obligations.

Ordering: