Revision Control Document Chapter 1 Overview – Revision and Approval History Section(s) Revision Summary of Revisions Revised Date the GASB standards that are implemented in FY15/16 and History April 2018 FY17/18 Added the implementation of GASB Statement Nos. 68 and 71, History April 2016 Accounting and Financial Reporting for Pensions. Converting from Legal Basis Accounting Updated the content descriptions of Chapters 10 and 11. April 2016 to GAAP An – Overview Removed the discussion on the accounting policies and procedures Section II April 2016 for specific accounts. are now available in Chapter 4. Converting from Legal Basis Changed Chapter to GAAP Reporting in YES (TM1) and Accounting 2015 FIRMS from GASB Standards Implementation Tools to GAAP An – Overview Removed reference to Year-End Instructions in the Legal manual in Two Before You Begin” “Chapter – Section II 2014 Added descriptions for Chapter Seven GASB Standards – Implementation Tools and Chapter Twelve NCAA Compliance as – these are new chapters this year.
Revision Control Document Chapter 1 – Overview Revision and Approval History Section(s) Revised Summary of Revisions Revision Date History the GASB standards that are implemented in FY15/16 and FY17/18 April 2018 History Added the implementation of GASB Statement Nos. 68 and 71, Accounting and Financial Reporting for Pensions. April 2016 Converting from Legal Basis Accounting to GAAP – An Overview Updated the content descriptions of Chapters 10 and 11. April 2016 Section II Removed the discussion on the accounting policies and procedures for specific accounts. are now available in Chapter 4. April 2016 Converting from Legal Basis Accounting to GAAP – An Overview Changed Chapter to GAAP Reporting in YES (TM1) and FIRMS from GASB Standards Implementation Tools 2015 Section II Removed reference to Year-End Instructions in the Legal manual in “Chapter Two – Before You Begin” Added descriptions for Chapter Seven – GASB Standards Implementation Tools and Chapter Twelve – NCAA Compliance as these are new chapters this year. 2014
CH_01.00_GAAP_Manual_Overview_Final.docx