Status of Implementation Guide No. 2017-1

Implementation Guide No. 2017-1, Implementation Guidance Update—2017


Issued: April 2017

Effective date:

  • Reporting periods beginning after June 15, 2017
Affects:

  • Supersedes GASBIG 2015-1, Q7.8.5, and all questions in Sections 8.1–8.68
  • Amends GASBIG 2015-1, Q3.50.1, Q3.50.3, Q5.60.1, Q5.60.2, Q5.61.1, Q5.63.1, Q5.64.1–Q5.64.3, Q5.66.2, Q5.70.4, Q5.76.1, Q5.76.3, Q5.76.4, Q5.86.2, Q5.113.1, Q5.117.1, Q5.117.2, Q5.120.1, Q5.121.2, Q5.145.1, Q5.145.2, Q5.161.2, Q5.185.1, Q5.185.2, Q5.224.1, Q5.224.2, Q7.22.6, and QZ.33.26
  • Supersedes GASBIG 2016-1, Q4.65, Q4.66, and Q5.16–Q5.34
  • Amends GASBIG 2016-1, Q4.2, Q4.12, Q4.14, Q4.22, Q4.59, Q4.72, Q5.3, Q5.5–Q5.7, Q5.9, Q5.13, and Q5.39
Affected by:

  • Question 4.18 amended by GASBS 84, ¶5, ¶6, and ¶10
  • Question 4.25 amended by GASBS 84, ¶5 and ¶18 and GASBS 92, 7
  • Question 4.26 amended by GASBS 84, ¶5, ¶6, and ¶10
  • Question 5.1 amended by GASBS 84, ¶5 and ¶14
  • Question 5.7 amended by GASBIG 2020-1, Q5.1
  • Question 5.12 amended by GASBS 84, ¶14–¶20 and ¶22–¶25
  • Question 5.19 amended by GASBS 84, ¶20 and ¶22–¶25
  • Question 5.20 amended by GASBIG 2020-1, Q5.2
Primary Codification Sections: Throughout

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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