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, 2022.