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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.
•The structure of the Comprehensive Implementation Guide and its place in the GAAP hierarchy.
•What topics are addressed in the Comprehensive Implementation Guide.
•What major topics were addressed in 2017-1, Implementation Guidance Update, and 2017-2, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans.