This two-volume set contains original pronouncements issued through June 30, 2022. 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.