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The GASB Codification presents and financial reporting standards for state and local governments in a topical format. The material in the Codification integrates guidance from GASB Statements, Interpretations, Technical Bulletins, Implementation Guides, and Concepts Statements; NCGA Statements and Interpretations; and the AICPA Industry Audit Guide, Audits of State and Local Governmental Units (1974), and other AICPA literature that has been cleared by the GASB, and it is considered authoritative. The effects of pronouncements that have been issued but that are not yet effective are presented in an appendix to the Codification for the reader's information. Similarly, GASB Concepts Statements are presented in an appendix. Additional appendices include a paragraph-by-paragraph cross-reference of original pronouncements to material in the Codification and a topical index. The Codification is current through June 30, 2021.
GASB Comprehensive Implementation Guide As of June 30, 2021
The Comprehensive Implementation Guide is an integration of currently effective questions and answers and glossary definitions from GASB Implementation Guides issued since June 2015 when Statement No. 76, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments, was issued. The guide also includes updated nonauthoritative illustrations from those original Implementation Guides. Appendices identify the source and status of each question and answer number in the guide, and a topical index covering all chapters is presented at the end of the volume. The Comprehensive Implementation Guide is current as of June 30, 2021.
GASB Original Pronouncements As of June 30, 2021
This two-volume set contains original pronouncements issued through June 30, 2021. The volumes incorporate the following pronouncements:
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.