Project Pages

Comprehensive Implementation Guide Update

Project Description: The objective of this project is to update the Comprehensive Implementation Guide for the effects of new pronouncements and for additional issues that have come to the attention of the staff.

Status: 2013–2014 Comprehensive Implementation Guide was published in September 2013.

Comprehensive Implementation Guide Update—Project Plan


Project Description
: This project will update the Comprehensive Implementation Guide for the effects of new pronouncements and for additional issues that have come to the attention of staff.

Background: To date, the GASB staff has issued 13 stand-alone Implementation Guides, which have been consolidated into the Comprehensive Implementation Guide. The guide is updated annually through the addition of new questions and answers and the amendment or deletion of previous questions and answers that no longer are relevant due to subsequently issued guidance or to the passage of time.

Project History:
  • Published 2012–2013 edition of the Comprehensive Implementation Guide: October 2012
  • Reviewed and cleared for issuance 2013–2014 Comprehensive Implementation Guide: June 2013
  • Published 2013–2014 edition of the Comprehensive Implementation Guide: September 2013
  • No edition of the Comprehensive Implementation Guide will be published for 2014–2015: April 2014


Work Plan
:

Board meetings   Topics to be considered
January 2015–July 2015:   Staff development of material for update.
September 2015:   Review preballot draft of Exposure Draft of a proposed Implementation Guide (level B).
September 2015 (T/C):   Review and clear ballot draft of Exposure Draft of a proposed Implementation Guide (level B).
October–November 2015:   Comment Period.
January 2016:   Redeliberate issues raised by respondents.
February 2016:   Review preballot draft of final Implementation Guide (level B).
February 2016 (T/C):   Review ballot draft and issue final Implementation Guide (level B).

Comprehensive Implementation Guide Update—Recent Minutes

Minutes Archive

 

Comprehensive Implementation Guide Update—Tentative Board Decisions


The 2013–2014 edition of the Comprehensive Implementation Guide was cleared for publication.