GASB 2007–2008 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, 2007, are updated to include the effects of:
  • Statement 48, Sales and Pledges of Receivables and Future Revenues
  • Statement 49, Pollution Remediation
  • Statement 50, Pension Disclosures
  • Statement 51, Intangible Assets
  • Concepts Statement 4, Elements

Comprehensive Implementation Guide represents a consolidation of Implementation Guides issued through June 30, 2007. 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 provisions of Statement 45, Other Postemployment Benefits, as well as the provisions of Statement 47, Termination Benefits, and TB 2006-1, Medicare Part D, that are effective with Statement 45, have been fully integrated. The provisions of Statements 48 and 50 also have been integrated.
  • An appendix incorporating the provisions of Statements 49 and 51, which are not yet required to be implemented, is included.
  • Concepts Statement 4 is included in an appendix.
Original Pronouncements
  • Paragraphs that have been amended or superseded by the provisions of Statements 45, 47, 48, and 50 and by TB2006-1 have been noted.
  • The effects of Statements 49 and 51 have not been noted, but the status pages of all affected pronouncements indicate future effects.
Comprehensive Implementation Guide
  • New questions and answers are included to address a variety of topics including issues related to other postemployment benefits, pollution remediation obligations, sales and pledges of future revenues and intra-entity transfers, permanent endowments, land, statistical section reporting of debt capacity and revenue capacity information, property tax rebate programs, and impairments.

Ordering: