Implementation Guide No. 2016-1, Implementation Guidance Update—2016

Issued: March 2016

Effective date:

• Reporting periods beginning after June 15, 2016

Affects:

• Amends GASBIG 2015-1, Q1.9.2, Q1.9.5, Q2.20.2, Q2.27.5, Q3.50.1, Q4.30.5, Q5.64.1–Q5.64.4, Q5.117.2, Q7.5.2, Q7.8.3, Q7.8.8, Q7.22.6, Q7.23.6, Q7.34.4, Q8.1.2, Q8.1.3, Q8.4.3, Q8.5.4, Q8.6.1, Q8.6.4, Q8.9.3, Q8.10.1, Q8.10.2, Q8.15.4, Q8.17.3, Q8.18.5, Q8.22.4, Q8.25.2, Q8.31.2, Q8.35.2, Q8.35.4, Q8.41.1, Q8.41.4, Q8.42.8, Q8.47.5, Q9.12.5, Q9.24.1, Q9.32.1, Q10.13.8, QZ.16.1, QZ.24.1, QZ.33.26, QZ.47.2, QZ.48.4, and Z.54.50
• Supersedes GASBIG 2015-1, Q5.116.9 and Q8.18.3 and Sections 8.69–8.91

Affected by:

• Question 4.2 amended by GASBS 84, ¶5 and ¶14; GASBS 86, ¶4; and GASBIG 2017-1, Q5.1
• Question 4.7 amended by GASBS 99, ¶26
• Question 4.11 superseded by GASBS 90, ¶5
• Question 4.12 amended by GASBIG 2017-1, Q5.4
• Question 4.13 amended by GASBS 84, ¶6 and ¶7
• Question 4.14 amended by GASBIG 2017-1, Q5.8
• Question 4.22 amended by GASBIG 2017-1, ¶3
• Question 4.26 superseded by GASBS 84, ¶11
• Question 4.27 amended by GASBS 84, ¶14
• Question 4.59 amended by GASBIG 2017-1, Q5.30
• Question 4.61 amended by GASBS 84, ¶14–¶18
• Question 4.62 amended by GASBS 84, ¶18
• Question 4.63 amended by GASBS 84, ¶6, ¶7, ¶10, and ¶14
• Questions 4.65 and 4.66 superseded by GASBIG 2017-1, ¶3
• Question 4.67 will be amended by GASBS 99, ¶8
• Question 4.69 superseded by GASBS 97, ¶6–¶8
• Question 4.72 amended by GASBIG 2017-1, Q5.33
• Question 4.74 superseded by GASBS 94, ¶3 and ¶6
• Question 4.77 amended by GASBIG 2018-1, Q5.8
• Question 5.2 amended by GASBS 87, ¶16, ¶20, ¶40, and ¶55
• Question 5.3 amended by GASBIG 2017-1, Q5.2
• Question 5.5 amended by GASBIG 2017-1, Q5.10
• Question 5.6 amended by GASBIG 2017-1, Q5.11
• Question 5.7 amended by GASBS 84, ¶14–¶20 and ¶22–¶25 and GASBIG 2017-1, Q5.12
• Question 5.8 amended by GASBS 84, ¶5, ¶18, ¶22, and ¶25 and GASBIG 2019-2, Q5.1
• Question 5.9 amended by GASBIG 2017-1, Q5.21
• Question 5.10 amended by GASBS 98, ¶4
• Question 5.13 amended by GASBIG 2017-1, Q5.31
• Question 5.15 amended by GASBS 99, ¶27
• Questions 5.16–5.34 superseded by GASBIG 2017-1, ¶3
• Question 5.35 amended by GASBS 87, ¶20
• Question 5.37 will be superseded by GASBS 101, ¶26
• Question 5.39 amended by GASBIG 2017-1, Q5.32

Primary Codification Sections: Throughout

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