Journal Entries

This recurring website feature highlights articles from The GASB Report, the GASB’s monthly newsletter. The current article appeared in the October 2010 issue.

2010–2011 GASB Comprehensive Implementation Guide Now Available

The 2010–2011 edition of the GASB’s Comprehensive Implementation Guide provides access to:

• More than 40 new questions and answers addressing issues related to implementation of Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions.
   
• The effects of Statement 54 and Statement No. 57, OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans, on questions and answers addressed in prior editions.
   
• New questions and answers addressing topics including: 2a7-like investment pools, derivatives, bond programs including Build America Bonds, asset impairments, intangible assets, demand bonds, debt service arising from dedicated revenue, indirect interfund charges, net assets reporting, and construction retainages.
   
• Answers to more than 1,800 questions affecting the governmental sector.
   

The Annual Bound Editions Series

The Comprehensive Implementation Guide is a cornerstone in the GASB’s Annual Bound Editions series, which contains the most current information available on changes to governmental accounting implementation guidance. The series—now available for immediate delivery—is comprised of the Codification, Original Pronouncements, and Comprehensive Implementation Guide. Together, these volumes equip preparers, auditors, and financial statement analysts with the resources needed to stay current on governmental GAAP.

Additional information is available on each of these three publications, which are available individually or as a discounted set, in the Store section of the GASB website, www.gasb.org, or by calling (800) 748-0659.