GASB 2014–2015 Annual Bound Editions
Comprehensive Implementation Guide
represents a consolidation of Implementation Guides issued through June 30, 2013. The guide not only codifies the questions and answers from the original guides, it also 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.
As a result of the GASB’s GAAP Hierarchy project, the 2014–2015 edition of the Comprehensive Implementation Guide will not be issued. After the due process feedback has been considered by the Board and the status of the Comprehensive Implementation Guide finalized, work will begin on updating the Guide. The guidance in the 2013–2014 edition of the Guide continues to be in effect.
Codification as of June 30, 2014
Original Pronouncemens as of June 30, 2014
- The newly effective provisions of Statements No. 68, Accounting and Financial Reporting for Pensions, No. 69, Government Combinations and Disposals and Government Operations, and No. 71, Pension Transition for Contributions Made Subsequent to the Measurement Date have been integrated.
- Paragraphs amended or superseded by newly effective pronouncements have been noted.