Status of Implementation Guide No. 2015-1

Status of Implementation Guide No. 2015-1


Issued: June 2015

Effective date:

Simultaneously with Statement 76

Affects:

Supersedes all previously issued Implementation Guides, including the 2013–2014 Comprehensive Implementation Guide


Affected by: 

Questions 1.9.2 and 1.9.5 amended by GASBIG 2016-1, ¶3
Question 1.9.6 amended by GASBS 79, ¶4
Question 1.57.5 amended by GASBS 79, ¶3
Question 1.57.8 amended by GASBS 79, ¶4
Question 2.20.2 amended by GASBIG 2016-1, Q5.1
Question 2.27.5 amended by GASBIG 2016-1, Q5.2
Question 3.50.1 amended by GASBIG 2016-1, Q5.3
Question 3.51.1 wll be amended by GASBS 83, ¶3
Question 4.30.1 amended by GASBS 80, ¶5
Question 4.30.5 amended by GASBIG 2016-1, Q5.4
Question 5.64.1 amended by GASBIG 2016-1, Q5.5
Question 5.64.2 amended by GASBIG 2016-1, Q5.6
Question 5.64.3 amended by GASBIG 2016-1, Q5.7
Question 5.64.4 amended by GASBIG 2016-1, Q5.8
Question 5.75.1 superseded by GASBS 82, ¶8
Question 5.97.2 amended by GASBS 82, ¶5
Questions 5.116.3, 5.116.4, and 5.116.6 amended by GASBS 78, ¶2
Question 5.116.9 amended by GASBS 78, ¶2; superseded by GASBIG 2016-1, ¶3
Question 5.117.2 amended by GASBIG 2016-1, Q5.9
Question 5.154.1 superseded by GASBS 82, ¶6
Question 5.154.2 amended by GASBS 82, ¶6
Question 5.192.1 amended by GASBS 82, ¶6
Question 5.192.2 superseded by GASBS 82, ¶6
Question 5.192.3 amended by GASBS 82, ¶6
Question 6.22.1 superseded by GASBS 79, ¶4
Questions 6.22.2–6.22.4 and 6.22.6 amended by GASBS 79, ¶4
Question 6.34.5 amended by GASBS 79, ¶4 and ¶41
Question 6.40.1 amended by GASBS 79, ¶4
Question 6.42.6 superseded by GASBS 79, ¶4
Questions 6.44.1–6.44.3 amended by GASBS 79, ¶4
Paragraph 12 amended by GASBS 79, ¶4
Question 7.5.2 amended by GASBIG 2016-1, Q5.10
Question 7.8.3 amended by GASBIG 2016-1, Q5.11
Question 7.8.8 amended by GASBIG 2016-1, Q5.12
Question 7.22.6 amended by GASBIG 2016-1, Q5.13
Question 7.23.6 amended by GASBIG 2016-1, Q5.14
Question 7.34.4 amended by GASBIG 2016-1, Q5.15
Question 7.72.11 superseded by GASBS 81, ¶6–¶28
Question 8.1.2 amended by GASBIG 2016-1, ¶3
Question 8.1.3 amended by GASBIG 2016-1, Q5.16
Question 8.4.3 amended by GASBIG 2016-1, Q5.17
Question 8.5.4 amended by GASBIG 2016-1, Q5.18
Question 8.6.1 amended by GASBIG 2016-1, Q5.19
Question 8.6.4 amended by GASBIG 2016-1, Q5.20
Question 8.9.3 amended by GASBIG 2016-1, Q5.21
Question 8.10.1 amended by GASBIG 2016-1, Q5.22
Question 8.10.2 amended by GASBIG 2016-1, Q5.23
Question 8.15.4 amended by GASBIG 2016-1, Q5.24
Question 8.17.3 amended by GASBIG 2016-1, ¶3
Question 8.18.3 superseded by GASBIG 2016-1, ¶3
Question 8.18.5 amended by GASBIG 2016-1, Q5.25
Question 8.22.4 amended by GASBIG 2016-1, Q5.26
Question 8.25.2 amended by GASBIG 2016-1, Q5.27
Question 8.31.2 amended by GASBIG 2016-1, Q5.28
Question 8.35.2 amended by GASBIG 2016-1, Q5.29
Question 8.35.4 amended by GASBIG 2016-1, Q5.30
Question 8.41.1 amended by GASBIG 2016-1, Q5.31
Question 8.41.4 amended by GASBIG 2016-1, Q5.32
Question 8.42.8 amended by GASBIG 2016-1, Q5.32
Question 8.47.5 amended by GASBIG 2016-1, Q5.34
Sections 8.69–8.91 superseded by GASBIG 2016-1, ¶3
Question 9.12.5 amended by GASBIG 2016-1, ¶3
Question 9.24.1 amended by GASBIG 2016-1, Q5.35
Question 9.32.1 amended by GASBIG 2016-1, ¶3
Question 10.13.8 amended by GASBIG 2016-1, Q5.36
Question Z.16.1 amended by GASBIG 2016-1, Q5.37
Question Z.24.1 amended by GASBIG 2016-1, Q5.38
Question Z.33.26 amended by GASBIG 2016-1, Q5.39
Question Z.47.2 amended by GASBIG 2016-1, Q5.40
Questions Z.48.4 and Z.48.15 amended by GASBIG 2016-1, ¶3
Question Z.54.50 amended by GASBIG 2016-1, Q5.41


Primary Codification Sections: Throughout


Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
BFC - Basis For Conclusions
NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
SOP - AICPA Statements of Position
ASLGU - AICPA Audit Guide
GASB Q&A - GASB Implementation Guides