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GASB Original Pronouncements

GASB OP 19/20
This two-volume set contains orignal pronouncements issued through June 30, 2019. The volumes incorporate the following pronouncements:
  • NCGA Statements and Interpretations currently in force
  • AICPA 1974 Industry Audit Guide and related Statements 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 Guides are not included but are available as separate volumes.

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