Codification Instructions Working File
This project working file consists of the marked sections of the December 31, 2020 Codification of Governmental Accounting and Financial Reporting Standards (Codification). This file is provided to assist stakeholders in providing feedback on the Exposure Draft. Because this file is a working file, not a public Board discussion document or proposed authoritative guidance, it may contain uncorrected formatting issues. This file is intended to assist stakeholders in understanding the changes presented in the Codification instructions.