This project working file consists of the marked sections of the December 31, 2020
Codification of Governmental Accounting and Financial Reporting Standards
(Codification)
.
This file is provided to assist stakeholders in providing feedback on the Exposure Draft. Because this file is a working file, not a public Board discussion document or proposed authoritative guidance, it may contain uncorrected formatting issues. This file is intended to assist stakeholders in understanding the changes presented in the Codification instructions.