Codification Instructions Working Files

These project working files consist of the marked sections of the Codification of Governmental Accounting and Financial Reporting Standards (Codification), updated through Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans. These files are provided to assist stakeholders in providing feedback on the Exposure Draft. Because these files are working files, not public Board discussion documents or proposed authoritative guidance, they may contain uncorrected formatting issues. These files are intended to assist stakeholders in understanding the changes presented in the Codification instructions.