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Implementation Guide (Superseded)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Implementation Guide (Superseded)
2013−2014 Comprehensive Implementation Guide
(Issued 09/13)
(Download the Zip files below)
[Chapters 01-08]  [Chapter 09]  [Chapters 10-Chapter Z-Appendix A-C]
[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Implementation Guide (Superseded)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Implementation Guide (Superseded)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Implementation Guide (Superseded)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Implementation Guide (Superseded)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Implementation Guide (Superseded)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Implementation Guide (Superseded)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Implementation Guide (Superseded)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Implementation Guide (Superseded)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Implementation Guide (Superseded)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Implementation Guide (Superseded)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Implementation Guide (Superseded)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Implementation Guide (Superseded)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]