GASB 2008–2009 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, 2008, are updated to include the effects of:
  • Statement 52, Land and Other Real Estate Held as Investments by Endowments
  • Statement 53, Accounting and Financial Reporting for Derivative Instruments

Comprehensive Implementation Guide represents a consolidation of Implementation Guides issued through June 30, 2008. 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 Statments No. 49, Accounting and Financial Rreporting for Pollution Remediation Obligations, and No. 52, Land and Other Real Estate Held as Investments by Endowments, have been integrated.
  • Statements No. 51, Accounting and Financial Reporting for Intangible Assets, and No. 53, Accounting and Financial Reporting for Derivative Instruments, which are not yet required to be implemented, are included as appendixes.
Original Pronouncements
  • Paragraphs that have been amended of superseded by newly effective pronouncements have been noted.
  • Status pages indicate the future effects of Statements 51 and 53.
Comprehensive Implementation Guide
  • The updated guide includes a new section on intangible assets, and new Q&As on postemployment benefits other than pensions, sales and pledges of receivables and future revenues, and others.

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