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GASB Original Pronouncements

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GASB Original Pronouncements as of June 30, 2014
This two-volume set contains all the orignal pronouncements that currently constitute the body of state and local governmental accounting and financial reporting standards. The volumes incorporate the following pronouncements:
  • NCGA Statements and Interpretations currently in force
  • AICPA 1974 Industry Audit Guide and related Statements of 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. Volumes are updated as of June 30 each year.

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