GASB 2016–2017 Annual Bound Editions
Codification as of June 30, 2016
Original Pronouncements as of June 30, 2016
- The provisions of Statements 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, No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, No. 77, Tax Abatement Disclosures, No. 78, Pensions Provided through Certain Multiple-Employer Defined Benefit Pension Plans, No. 79, Certain External Investment Pools and Pool Participants, No. 80, Blending Requirements for Certain Component Units, and No. 82, Pension Issues, that are effective as of June 30, 2016, as well as the requirements in Implementation Guide No. 2016-1, have been integrated.
Comprehensive Implementation Guide as of June 30, 2016
- Paragraphs amended or superseded as of June 30, 2016, have been noted.
- Implementation Guides No. 2015-1 and No. 2016-1 are not included but are available as separate volumes.
- Questions and answers and glossary definitions from Implementation Guide No. 2015-1 and Implementation Guide No. 2016-1, as well as the effects on those questions and answers and glossary definitions of all standards that are effective as of June 30, 2016, have been integrated.