Statement 34 Resource Center:
GASB Guides to Implementing Statement 34
Guides to Implementation of GASB Statements
Implementation Guides, authored by GASB staff, explain how to apply selected GASB Statements. The guides are in question-and-answer format and are organized based on the general topics in each Statement. Each guide includes a topical index and cross-references to aid the reader in identifying issues.
The GASB has published a Comprehensive Implementation Guide that codifies all prior guides, including the two guides devoted to Statement 34. The annual update incorporates changes that occur as more recent pronouncements become effective. The comprehensive guide is separated into chapters, each encompassing one or more free-standing guides.
The Comprehensive Implementation Guide is updated annually each fall.