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GASB 2017–2018 Annual Bound Editions

Codification as of June 30, 2017
  • The provisions of Statements No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Provisions, No. 81, Irrevokable Split-Interest Agreements, No. 82, Pensions Issues, No. 85, and Omnibus 2017, that are effective as of June 30, 2017, as well as the requirements in Implementation Guides No. 2017-1, Implementation Guidance Update—2017, and No. 2017-2, Financial Reporting for OPEB Plans, have been integrated.  
Original Pronouncements as of June 30, 2017
  • Paragraphs amended or superseded as of June 30, 2017, have been noted.
  • Implementation Guides are not included but are available as separate volumes.
Comprehensive Implementation Guide as of June 30, 2017
  • Questions and answers and glossary definitions from the following Implementation Guides are integrated, and the effects of pronouncements that are effective as of June 30, 2017 are incorporated:
    • Implementation Guide 2015-1
    • Implementation Guide 2016-1
    • Implementation Guide 2017-1
    • Implementation Guide 2017-2.

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