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GASB Original Pronouncements

GASB Original Pronouncements as of June 30, 2015
This two-volume set contains the following orignal pronouncements issued through June 30, 2015. The volumes incorporate the following pronouncements:
  • NCGA Statements and Interpretations currently in force
  • AICPA 1974 Industry Audit Guide and related Statements of of Position continued in force when the GASB began operations
  • GASB Statements, Interpretations, Technical Bulletins, and Concepts Statements.
The volumes also include several appendices, including a paragraph-by-paragraph cross-reference of the original pronouncements to material in the GASB Codification and a topical index. Implementation Guide No 2015-1 is not included but is available as a seperate volume. Note: The next edition of the Original Pronouncements will be updated as of June 30, 2016, and will be available in early fall.

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