STATUS OF IMPLEMENTATION GUIDE NO. 2023-1

Implementation Guide No. 2023-1, Implementation Guidance Update—2023


Issued: June 2023

Effective date:

The requirements of this Implementation Guide are effective as follows:

  • Questions 4.1–4.9 and 5.1 for fiscal years beginning after June 15, 2023, and all reporting periods thereafter
  • Question 4.10 simultaneously with the requirements of Statement 100.
Earlier application is encouraged if the pronouncement addressed by the question and answer has been implemented.

Affects:

  • Amends GASBIG 2019-3, Q4.16
  • Amends GASBIG 2021-1, Q4.13
Affected by:

  • No other pronouncements
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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