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GASB Original Pronouncements as of June 30, 2022

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.