YOU MUST USE Adobe® Acrobat® Reader® VERSION 5.0 OR HIGHER TO VIEW THE FULL TEXT OF GASB IMPLEMENTATION GUIDES.
(Download Free Acrobat Reader)
 

Using GASB Implementation Guides

You may not store GASB Implementation Guides on your computer or in any archival system. If you provide a link to a Guide, you may not link to the individual document—you must link to this page, so that visitors may understand the requirements and conditions for use of GASB documents as posted at this website.

The GASB Implementation Guides available at this website may be used only for individual personal non-commercial purposes—you may print one copy for such use.

• GASB Website Terms and Conditions

Copyright Notice

Copyright © by Financial Accounting Foundation. All rights reserved. Content copyrighted by Financial Accounting Foundation may not be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation.

• Request Copyright Permission 
   

---

Implementation Guide (Superseded)
Guide to Implementation of GASB Statement 68 on Accounting and Financial Reporting for Pensions
(Issued 01/14)
[Full Text]  [Status]

Implementation Guide (Superseded)
Guide to Implementation of GASB Statement 67 on Financial Reporting for Pension Plans
(Issued 06/13)
[Full Text]  [Status]

Implementation Guide (Superseded)
Guide to Implementation of GASB Statement 53 on Accounting and Financial Reporting for Derivative Instruments
(Issued 04/09)
[Full Text]  [Status]

Implementation Guide (Superseded)
Guide to Implementation of GASB Statement 44 on the Statistical Section
(Issued 12/05)
[Full Text]  [Status]

Implementation Guide (Superseded)
Guide to Implementation of GASB Statements 43 and 45 on Other Postemployment Benefits
(Issued 08/05)
[Full Text]  [Status]

Implementation Guide (Superseded)
Guide to Implementation of GASB Statement 40 on Deposit and Investment Risk Disclosures
(Issued 09/03)
[Full Text]  [Status]

Implementation Guide (Superseded)
Guide to Implementation of GASB Statement 34 and Related Pronouncements
(Issued 01/02)
[Full Text]  [Status]

Implementation Guide (Superseded)
Guide to Implementation of GASB Statement 34 on Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments
(Issued 04/00)
[Full Text]  [Status]

Implementation Guide (Superseded)
Guide to Implementation of GASB Statement 31 on Accounting and Financial Reporting for Certain Investments and for External Investment Pools
(Issued 04/98)
[Full Text]  [Status]

Implementation Guide (Superseded)
Guide to Implementation of GASB Statements 25, 26, and 27 on Pension Reporting and Disclosure by State and Local Government Plans and Employers Investment Pools
(Issued 07/97)
[Full Text]  [Status]

Implementation Guide (Superseded)
Guide to Implementation of GASB Statement 14 on the Financial Reporting Entity
(Issued 06/94)
[Full Text]  [Status]

Implementation Guide (Superseded)
Guide to Implementation of GASB Statement 10 on Accounting and Financial Reporting for Risk Financing and Related Insurance Issues
[Issued 11/93]
[Full Text]  [Status]

Implementation Guide (Superseded)
Guide to Implementation of GASB Statement 9 on Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use
Proprietary Fund Accounting
(Issued 06/92)
[Full Text]  [Status]

Implementation Guide (Superseded)
Guide to Implementation of GASB Statement 3 on Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements
(Issued 12/91)
[Full Text]  [Status]