Status of Implementation Guide No. 2015-1

Status of Implementation Guide No. 2015-1


Issued: June 2015

Effective date:
  • Simultaneously with Statement 76
Affects:
  • Supersedes all previously issued Implementation Guides, including the 2013–2014 Comprehensive Implementation Guide

Affected by: 

  • Question 1.4.2 amended by GASBS 84, ¶14–¶18
  • Question 1.4.3 amended by GASBS 93, ¶11
  • Question 1.4.8 amended by GASBS 84, ¶14–¶18
  • Question 1.57.2 will be superseded by GASBS 100, ¶4–¶13
  • Questions 1.9.2 and 1.9.5 amended by GASBIG 2016-1, ¶3
  • Question 1.9.6 amended by GASBS 79, ¶4
  • Question 1.57.5 amended by GASBS 79, ¶3
  • Question 1.57.8 amended by GASBS 79, ¶4
  • Questions 1.64.9–1.64.11 and 1.64.14 amended by GASBS 93, ¶11
  • Question 1.65.4 amended by GASBIG 2018-1, Q5.1
  • Question 1.65.5 will be amended by GASBS 99, ¶8
  • Question 2.4.1 amended by GASBS 98, ¶4
  • Question 2.7.1 amended by GASBS 84, ¶14 and ¶E1
  • Question 2.7.2 amended by GASBS 84, ¶5 and ¶19
  • Question 2.14.1 amended by GASBIG 2018-1, Q5.2
  • Question 2.20.2 amended by GASBIG 2016-1, Q5.1
  • Question 2.27.1 amended by GASBS 91, ¶6
  • Question 2.27.5 amended by GASBIG 2016-1, Q5.2 and GASBS 87, ¶16, ¶20, ¶40, and ¶55
  • Question 2.32.1 amended by GASBS 87, ¶20
  • Question 3.28.1 will be amended by GASBS 100, ¶21
  • Question 3.35.2 amended by GASBS 98, ¶4
  • Question 3.49.1 amended by GASBS 84, ¶5
  • Question 3.50.1 amended by GASBIG 2016-1, Q5.3 and GASBIG 2017-1, Q5.2
  • Question 3.50.3 amended by GASBIG 2017-1, Q5.3
  • Question 3.51.1 amended by GASBS 83, ¶3
  • Question 3.52.1 amended by GASBS 84, ¶14
  • Question 3.58.1 amended by GASBS 84, ¶21
  • Question 4.6.1 amended by GASBIG 2019-2, Q4.1–Q4.3
  • Question 4.6.2 amended by GASBS 84, ¶5
  • Question 4.9.1 amended by GASBIG 2020-1, Q4.1 and Q4.2
  • Question 4.9.6 amended by GASBS 97, ¶4 and ¶5 and GASBIG 2019-2, Q4.4, Q4.5, and Q4.7
  • Questions 4.14.1 and 4.14.2 superseded by GASBS 84, ¶5
  • Question 4.17.1 amended by GASBS 90, ¶7 and GASBIG 2019-1, Q5.1
  • Questions 4.18.1 and 4.18.8 amended by GASBS 97, ¶4
  • Question 4.18.11 amended by GASBS 90, ¶7
  • Question 4.22.1 amended by GASBS 84, ¶7 and GASBS 97, ¶5
  • Questions 4.27.1 and 4.28.1 amended by GASBS 84, ¶5
  • Question 4.28.11 amended by GASBS 84, ¶5 and GASBS 98, ¶4
  • Question 4.30.1 amended by GASBS 80, ¶5
  • Question 4.30.3 amended by GASBS 84, ¶26
  • Question 4.30.5 amended by GASBIG 2016-1, Q5.4
  • Questions 4.38.3 and 4.38.4 will be superseded by GASBS 100, ¶9 and ¶10
  • Question 4.43.2 amended by GASBS 98, ¶4
  • Question 4.62.2 amended by GASBS 84, ¶6 and ¶7
  • Question 5.60.1 amended by GASBIG 2017-1, Q5.5
  • Question 5.60.2 amended by GASBIG 2017-1, Q5.6
  • Question 5.61.1 amended by GASBIG 2017-1, Q5.7 and GASBIG 2020-1, Q5.1
  • Question 5.63.1 amended by GASBIG 2017-1, Q5.9
  • Question 5.64.1 amended by GASBIG 2016-1, Q5.5 and GASBIG 2017-1, Q5.10
  • Question 5.64.2 amended by GASBIG 2016-1, Q5.6 and GASBIG 2017-1, Q5.11
  • Question 5.64.3 amended by GASBS 84, 14–20 and 22–25; GASBIG 2016-1, Q5.7; and GASBIG 2017-1, Q5.12
  • Question 5.64.4 amended by GASBS 84, ¶5, ¶18, ¶22, and ¶25, GASBIG 2016-1, Q5.8, and GASBIG 2019-2, Q5.1
  • Question 5.66.2 amended by GASBIG 2017-1, Q5.13
  • Question 5.70.4 amended by GASBIG 2017-1, Q5.14
  • Question 5.72.1 amended by GASBS 87, 20
  • Question 5.74.1 amended by GASBIG 2019-1, Q5.2
  • Question 5.75.1 superseded by GASBS 82, ¶8
  • Question 5.76.1 amended by GASBIG 2017-1, Q5.15
  • Question 5.76.3 amended by GASBIG 2017-1, Q5.16
  • Question 5.76.4 amended by GASBIG 2017-1, Q5.17
  • Question 5.77.1 amended by GASBS 96, ¶6–8
  • Question 5.86.2 amended by GASBIG 2017-1, Q5.18
  • Question 5.97.2 amended by GASBS 82, ¶5 and GASBIG 2018-1, Q5.3
  • Question 5.113.1 amended by GASBS 84, 20 and 22–25 and GASBIG 2017-1, Q5.19
  • Question 5.116.3 amended by GASBS 78, ¶2 and GASBS 85, 9 and 10
  • Questions 5.116.4 amended by GASBS 78, 2
  • Question 5.116.5 superseded by GASBS 97, ¶6, ¶8, and ¶9
  • Question 5.116.6 amended by GASBS 78, ¶8
  • Question 5.116.9 amended by GASBS 78, ¶2; superseded by GASBIG 2016-1, ¶3
  • Question 5.117.1 amended by GASBIG 2017-1, Q5.20 and GASBIG 2020-1, Q5.2
  • Question 5.117.2 amended by GASBIG 2016-1, Q5.9 and GASBIG 2017-1, Q5.21
  • Question 5.120.1 amended by GASBIG 2017-1, Q5.22
  • Question 5.121.2 amended by GASBIG 2017-1, Q5.23
  • Question 5.122.3 amended by GASBS 85, ¶3
  • Question 5.145.1 amended by GASBS 85, ¶8 and GASBIG 2017-1, Q5.24
  • Question 5.145.2 amended by GASBS 85, ¶8 and GASBIG 2017-1, Q5.25
  • Question 5.154.1 superseded by GASBS 82, ¶6
  • Question 5.154.2 amended by GASBS 82, ¶6
  • Question 5.161.2 amended by GASBIG 2017-1, Q4.29
  • Question 5.185.1 amended by GASBS 85, ¶8 and GASBIG 2017-1, Q5.26
  • Question 5.185.2 amended by GASBS 85, ¶8 and GASBIG 2017-1, Q5.27
  • Question 5.192.1 amended by GASBS 82, ¶6 and GASBIG 2018-1, Q5.4
  • Question 5.192.2 superseded by GASBS 82, ¶6
  • Question 5.192.3 amended by GASBS 82, ¶6
  • Question 5.224.1 amended by GASBS 85, ¶8 and GASBIG 2017-1, Q5.28
  • Question 5.224.2 amended by GASBS 85, ¶8 and GASBIG 2017-1, Q5.29
  • Question 5.255.1 will be superseded by GASBS 101, ¶26
  • Question 6.4.4 amended by GASBS 86, ¶4
  • Question 6.6.1 superseded by GASBIG 2019-2, ¶3
  • Question 6.22.1 superseded by GASBS 79, ¶4
  • Questions 6.22.2–6.22.4 and 6.22.6 amended by GASBS 79, ¶4
  • Question 6.29.3 amended by GASBS 84, ¶18
  • Question 6.34.3 amended by GASBS 84, ¶14
  • Question 6.34.4 amended by GASBS 84, ¶18
  • Question 6.34.5 amended by GASBS 79, ¶4 and ¶41
  • Question 6.40.1 amended by GASBS 79, ¶4
  • Question 6.42.6 superseded by GASBS 79, ¶4
  • Question 6.43.1 amended by GASBIG 2020-1, Q5.3
  • Question 6.43.2 superseded by GASBS 84, ¶20
  • Question 6.43.5 amended by GASBS 84, ¶18 and GASBIG 2019-2, Q4.39
  • Questions 6.44.1–6.44.3 amended by GASBS 79, ¶4
  • Questions 6.45.1 and 6.45.3 amended by GASBS 84, ¶18
  • Paragraph 12 amended by GASBS 79, ¶4
  • Question 7.3.5 amended by GASBS 84, ¶14 and ¶15
  • Question 7.4.1 amended by GASBS 84, ¶14–¶18
  • Question 7.5.1 amended by GASBS 98, ¶4
  • Question 7.5.2 amended by GASBS 98, ¶4 and GASBIG 2016-1, Q5.10
  • Question 7.7.2 superseded by GASBS 84, ¶14 and ¶19
  • Question 7.8.3 amended by GASBIG 2016-1, Q5.11
  • Question 7.8.5 superseded by GASBIG 2017-1, ¶3
  • Question 7.8.8 amended by GASBIG 2016-1, Q5.12
  • Question 7.9.2 amended by GASBIG 2018-1, Q5.5
  • Question 7.9.6 amended by GASBS 87, ¶20
  • Question 7.9.8 amended by GASBIG 2021-1, Q5.1
  • Questions 7.10.3–7.10.6 superseded by GASBS 89, ¶4
  • Question 7.10.7 superseded by GASBS 89, ¶4 and ¶5
  • Question 7.14.4 will be amended by GASBS 100, ¶7, ¶20, and ¶21
  • Question 7.18.2 will be amended by GASBS 100, ¶7, ¶8, ¶20, and ¶21
  • Question 7.22.4 will be amended by GASBS 101, ¶3 and ¶8
  • Question 7.22.6 amended by GASBIG 2016-1, Q5.13 and GASBIG 2017-1, Q5.31
  • Question 7.22.14 superseded by GASBS 91, ¶10
  • Question 7.22.16 will be superseded by GASBS 100, ¶25–¶28
  • Question 7.22.17 will be superseded by GASBS 100, ¶4–¶13
  • Question 7.22.18 superseded by GASBS 91, ¶6
  • Question 7.23.6 amended by GASBIG 2016-1, Q5.14
  • Question 7.24.7 amended by GASBIG 2018-1, Q5.6
  • Question 7.30.2 amended by GASBS 87, ¶20
  • Question 7.33.5 amended by GASBIG 2021-1, Q5.2
  • Question 7.34.4 amended by GASBIG 2016-1, Q5.15 and GASBS 99, ¶27
  • Question 7.48.2 amended by GASBS 98, ¶4
  • Question 7.51.6 amended by GASBS 84, ¶18
  • Question 7.52.2 amended by GASBS 84, ¶11
  • Question 7.52.3 amended by GASBS 84, ¶18
  • Question 7.52.4 superseded by GASBS 84, ¶14
  • Question 7.52.5 amended by GASBS 84, ¶14
  • Question 7.52.6 amended by GASBS 84, ¶11 and ¶17
  • Question 7.52.7 amended by GASBS 84, ¶17 and ¶18 and GASBIG 2019-2, Q5.2
  • Question 7.52.8 amended by GASBS 84, ¶14
  • Question 7.55.3 amended by GASBIG 2021-1, Q5.3
  • Question 7.55.5 amended by GASBS 84, ¶14–¶18
  • Question 7.55.7 will be amended by GASBS 100, ¶23 and ¶24
  • Question 7.69.1 amended by GASB 98, ¶4
  • Question 7.72.10 amended by GASBS 84, ¶5
  • Question 7.72.11 superseded by GASBS 81, ¶6–¶28
  • Question 7.77.4 amended by GASBS 84, ¶5 and ¶14–¶18
  • Question 7.81.1 amended by GASBS 84, ¶14 and ¶18
  • Question 7.81.2 amended by GASBS 84, ¶18 and ¶21; superseded by GASBIG 2019-2, ¶3
  • Question 7.84.1 amended by GASBS 84, ¶5
  • Question 7.85.7 amended by GASBS 88, ¶6
  • Question 7.91.3 amended by GASBS 98, ¶4
  • Questions 7.97.1 and 7.97.2 amended by GASBS 84, ¶19
  • Question 7.97.4 amended by GASBS 84, ¶14
  • Question 7.104.17 will be superseded by GASBS 100, ¶4–¶13
  • Question 8.1.2 amended by GASBIG 2016-1, ¶3
  • Question 8.1.3 amended by GASBIG 2016-1, Q5.16
  • Question 8.4.3 amended by GASBIG 2016-1, Q5.17
  • Question 8.5.4 amended by GASBIG 2016-1, Q5.18
  • Question 8.6.1 amended by GASBIG 2016-1, Q5.19
  • Question 8.6.4 amended by GASBIG 2016-1, Q5.20
  • Question 8.9.3 amended by GASBIG 2016-1, Q5.21
  • Question 8.10.1 amended by GASBIG 2016-1, Q5.22
  • Question 8.10.2 amended by GASBIG 2016-1, Q5.23
  • Question 8.15.4 amended by GASBIG 2016-1, Q5.24
  • Question 8.17.3 amended by GASBIG 2016-1, ¶3
  • Question 8.18.3 superseded by GASBIG 2016-1, ¶3
  • Question 8.18.5 amended by GASBIG 2016-1, Q5.25
  • Question 8.22.4 amended by GASBIG 2016-1, Q5.26
  • Question 8.25.2 amended by GASBIG 2016-1, Q5.27
  • Question 8.31.2 amended by GASBIG 2016-1, Q5.28
  • Question 8.35.2 amended by GASBIG 2016-1, Q5.29
  • Question 8.35.4 amended by GASBIG 2016-1, Q5.30
  • Question 8.41.1 amended by GASBIG 2016-1, Q5.31
  • Question 8.41.4 amended by GASBIG 2016-1, Q5.32
  • Question 8.42.8 amended by GASBIG 2016-1, Q5.32
  • Question 8.47.5 amended by GASBIG 2016-1, Q5.34
  • Sections 8.69–8.91 superseded by GASBIG 2016-1, ¶3
  • Questions 9.2.1 and 9.2.2 amended by GASBS 98, ¶4
  • Question 9.12.5 amended by GASBIG 2016-1, ¶3
  • Question 9.14.2 amended by GASBS 98, ¶4
  • Question 9.24.1 amended by GASBS 87, ¶20 and GASBIG 2016-1, Q5.35
  • Question 9.24.4 amended by GASBIG 2018-1, Q4.3 and Q5.7
  • Question 9.32.1 amended by GASBIG 2016-1, ¶3
  • Question 9.33.3 amended by GASBS 98, ¶4
  • Question 10.13.6 amended by GASBS 93, ¶10; will be amended by GASBS 99, ¶8
  • Question 10.13.7 amended by GASBS 93, ¶10 and ¶11 and GASBS 99, ¶26
  • Question 10.13.8 amended by GASBIG 2016-1, Q5.36
  • Question 10.15.3 will be amended by GASBS 99, ¶9
  • Question 10.15.6 amended by GASBS 93, ¶4 and ¶6; will be amended by GASBS 99, ¶9
  • Question 10.15.9 amended by GASBS 93, ¶4, ¶6, and ¶C3
  • Questions 10.16.2 and 10.16.3 amended by GASBS 93, ¶11
  • Question 10.16.4 amended by GASBS 92, ¶13; will be amended by GASBS 99, ¶8 and ¶9
  • Question 10.16.5 will be amended by GASBS 99, ¶8
  • Question 10.17.1 amended by GASBS 93, ¶10
  • Question 10.18.1 amended by GASBS 93, ¶10; will be amended by GASBS 99, ¶9
  • Questions 10.18.2–10.18.4 will be amended by GASBS 99, ¶9
  • Question 10.20.5 will be superseded by GASBS 100, ¶5
  • Questions 10.21.1–10.21.4 amended by GASBS 93, ¶11
  • Questions 10.22.2, 10.22.4, 10.27.4, and 10.29.2 amended by GASBS 93, ¶11
  • Question 10.42.3 amended by GASBS 92, ¶13
  • Question 10.46.10 amended by GASBS 92, ¶13 and GASBIG 2019-1, Q5.4
  • Question Z.16.1 amended by GASBIG 2016-1, Q5.37
  • Question Z.16.1 will be superseded by GASBS 101, ¶26
  • Question Z.16.2 will be superseded by GASBS 101, ¶29
  • Question Z.24.1 amended by GASBIG 2016-1, Q5.38
  • Question Z.33.26 amended by GASBIG 2016-1, Q5.39 and GASBIG 2017-1, Q5.32
  • Question Z.38.1 superseded by GASBS 87, ¶3
  • Question Z.42.9 amended by GASBS 87, ¶20
  • Question Z.47.2 amended by GASBIG 2016-1, Q5.40
  • Questions Z.48.4 and Z.48.15 amended by GASBIG 2016-1, ¶3
  • Questions Z.51.4–Z.51.7 superseded by GASBIG 2021-1, ¶3
  • Question Z.51.11 superseded by GASBS 89, ¶4
  • Question Z.51.18 amended by GASBS 96, ¶4
  • Question Z.51.21 amended by GASBS 87, ¶8; superseded by GASBS 96, ¶3
  • Question Z.51.22 amended by GASBS 96, ¶3
  • Question Z.51.23 amended by GASBS 96, ¶4
  • Question Z.51.26 will be amended by GASBS 100, ¶7, ¶20, and ¶21
  • Question Z.51.38 superseded by GASBS 96, ¶3
  • Question Z.54.11 amended by GASBS 87, ¶20
  • Question Z.54.50 amended by GASBIG 2016-1, Q5.41
  • Question Z.60.1 superseded by GASBS 94, ¶3 and ¶6
  • Question Z.I2.1 superseded by GASBS 91, ¶6

Primary Codification Sections: Throughout
Other Interpretive Literature: GASBTB 2020-1 (Provides guidance on Q2.27.4)
 

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
GASBIG - GASB Implementation Guides		 NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
AICPA SOP - AICPA Statements of Position
AICPA ASLGU - AICPA Audit Guide (1974)
BFC - Basis For Conclusions

STANDARDS & GUIDANCE

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