GASB implementation guidance takes several forms--from stand-alone implementation guides and the annual implementation guide updates. This session will cover major topics addressed in the GASB’s Comprehensive Implementation Guide, and in recently issued implementation guidance in stand-alone implementation guides for fiduciary activities and leases.
1. Review the structure of the Comprehensive Implementation Guide and its place in the GAAP hierarchy.
2. Review topics are addressed in the Comprehensive Implementation Guide.
3. Identify major topics addressed in recently issued stand-alone implementation guides on pensions, other postemployment benefits, fiduciary activities, and leases.