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GASB 2015–2016 Annual Bound Editions

Codification as of June 30, 2015
  • The provisions of Statements No. 72, Fair Value Measurement and Application, No. 73, Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68, and No. 76, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments, that are effective as of June 30, 2015, as well as the requirements in Implementation Guide No. 2015-1, have been integrated.
Original Pronouncements as of June 30, 2015
  • Paragraphs amended or superseded as of June 30, 2015, have been noted.
  • Implementation Guide 2015-1 is not included but is available as a separate volume.
Note: The next editions of the Codification and Original Pronouncements will be updated as of June 30, 2016, and will be available in early fall.

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