Guide to Implementation of GASB Statement 34 on Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments

Summaries / Status

Guide to Implementation of GASB Statement 34 on Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments


Status

Issued: April 2000

Affected by:
  • Question 3 deleted 2007
  • Question 8 amended 2005 and 2009
  • Question 10 amended 2003
  • Question 11 amended 2012
  • Questions 14–16 amended 2012
  • Question 19 amended 2003
  • Question 20 deleted 2012
  • Questions 21–22 amended 2012
  • Question 24 amended 2004 and 2007
  • Question 29 amended 2003
  • Questions 30–31 deleted 2003
  • Questions 32–33 amended 2012
  • Question 34 amended 2003 and 2012
  • Question 35 amended 2003
  • Question 44 amended 2003
  • Question 47 amended 2008
  • Question 50 amended 2012
  • Questions 57–58 amended 2006
  • Question 61 amended 2003
  • Question 67 amended 2003
  • Questions 81–82 amended 2012
  • Question 84 amended 2007 and 2012
  • Question 85 amended 2005, 2010, and 2012
  • Question 86 amended 2003, 2005, 2012, and 2013
  • Question 87 amended 2003 and 2012
  • Question 88 amended 2012
  • Question 89 amended 2012 and 2013
  • Question 91 amended 2012
  • Question 93 amended 2012
  • Question 94 amended 2005 and 2012
  • Question 95 amended 2012
  • Question 96 deleted 2004
  • Question 97 amended 2010 and 2012
  • Question 98 amended 2012
  • Question 99 amended 2003 and 2012
  • Question 100 amended 2005, 2010, and 2012
  • Questions 101–102 amended 2012
  • Question 103 amended 2003
  • Question 104 deleted 2003
  • Question 106 amended 2009 and 2012
  • Question 118 deleted 2003
  • Question 123 amended 2010 and 2012
  • Question 131 deleted 2008
  • Question 139 amended 2012
  • Questions 143–144 amended 2012
  • Question 146 amended 2012
  • Question 156 amended 2012
  • Question 157 amended 2007 and 2010
  • Question 159 amended 2012
  • Question 164 amended 2007
  • Question 166 amended 2004
  • Questions 172–174 amended 2010
  • Question 176 amended 2010
  • Question 178 amended 2010
  • Question 183 amended 2013
  • Question 187 amended 2013
  • Question 188 amended 2006
  • Questions 190–191 amended 2012
  • Questions 194–195 amended 2012
  • Question 197 amended 2007 and 2013
  • Question 198 amended 2007 and 2010
  • Question 199 amended 2012
  • Question 200 amended 2005; deleted 2010
  • Question 201 deleted 2010
  • Question 203 amended 2003
  • Question 205 amended 2012
  • Question 207 amended 2012
  • Question 208 deleted 2007
  • Question 209 amended 2012 and 2013
  • Question 210 amended 2003; deleted 2007
  • Questions 211–213 amended 2012
  • Questions 216–219 amended 2012
  • Question 220 amended 2006 and 2007
  • Question 221 amended 2012
  • Question 222 amended 2012 and 2013
  • Question 224 deleted 2007
  • Question 228 amended 2010
  • Question 230 amended 2012
  • Question 231 amended 2012
  • Question 233 amended 2010
  • Question 235 amended 2003
  • Question 239 amended 2003 and 2006
  • Question 240 amended 2006 and 2012
  • Question 241 amended 2005 and 2012
  • Question 242 amended 2010
  • Question 244 amended 2012
  • Question 250 amended 2010
  • Question 254 amended 2003
  • Question 259 deleted 2010
  • Question 261 deleted 2010
  • Questions 262–266 deleted 2005
  • Question 267 amended 2003 and 2012; deleted 2013
  • Question 268 deleted 2012
  • Questions 269–271 amended 2009
  • Question 272 amended 2003
  • Question 273 deleted 2007
  • Question 275 amended 2009
  • Question 276 amended 2007 and 2008
  • Question 277 amended 2009
  • Questions 278–279 amended 2007
  • Question 280 amended 2007 and 2009
  • Question 281 amended 2009
  • Question 286 amended 2005
  • Question 287 amended 2003
  • Question 290 amended 2009
     
Primary Comprehensive Implementation Guide Chapter: Chapter 7