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AUTHORITATIVE STATUS OF THE COMPREHENSIVE IMPLEMENTATION GUIDEUSING THE COMPREHENSIVE IMPLEMENTATION GUIDECHAPTER 1—DISCLOSURES RELATED TO DEPOSITS WITH FINANCIAL INSTITUTIONS, INVESTMENTS (INCLUDING REPURCHASE AGREEMENTS), AND REVERSE REPURCHASE AGREEMENTSCHAPTER 2—CASH FLOWS REPORTINGCHAPTER 3—RISK FINANCING AND RELATED INSURANCE ISSUESCHAPTER 4—THE FINANCIAL REPORTING ENTITYCHAPTER 5—PENSIONS—PLAN AND EMPLOYER ACCOUNTING AND REPORTINGCHAPTER 6—ACCOUNTING AND FINANCIAL REPORTING FOR CERTAIN INVESTMENTS AND FOR EXTERNAL INVESTMENT POOLSCHAPTER 7—BASIC FINANCIAL STATEMENTS AND MANAGEMENT’S DISCUSSION AND ANALYSISCHAPTER 8—POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS—PLAN AND EMPLOYER ACCOUNTING AND REPORTINGCHAPTER 9—THE STATISTICAL SECTIONCHAPTER 10—ACCOUNTING AND FINANCIAL REPORTING FOR DERIVATIVE INSTRUMENTSCHAPTER 11—FIDUCIARY ACTIVITIESCHAPTER 12—LEASESCHAPTER Z—OTHER IMPLEMENTATION GUIDANCETOPICAL INDEXAPPENDICES
AUTHORITATIVE STATUS OF THE COMPREHENSIVE IMPLEMENTATION GUIDEUSING THE COMPREHENSIVE IMPLEMENTATION GUIDECHAPTER 1—DISCLOSURES RELATED TO DEPOSITS WITH FINANCIAL INSTITUTIONS, INVESTMENTS (INCLUDING REPURCHASE AGREEMENTS), AND REVERSE REPURCHASE AGREEMENTSCHAPTER 2—CASH FLOWS REPORTINGCHAPTER 3—RISK FINANCING AND RELATED INSURANCE ISSUESCHAPTER 4—THE FINANCIAL REPORTING ENTITYCHAPTER 5—PENSIONS—PLAN AND EMPLOYER ACCOUNTING AND REPORTINGCHAPTER 6—ACCOUNTING AND FINANCIAL REPORTING FOR CERTAIN INVESTMENTS AND FOR EXTERNAL INVESTMENT POOLSCHAPTER 7—BASIC FINANCIAL STATEMENTS AND MANAGEMENT’S DISCUSSION AND ANALYSISCHAPTER 8—POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS—PLAN AND EMPLOYER ACCOUNTING AND REPORTINGCHAPTER 9—THE STATISTICAL SECTIONCHAPTER 10—ACCOUNTING AND FINANCIAL REPORTING FOR DERIVATIVE INSTRUMENTSCHAPTER 11—FIDUCIARY ACTIVITIESCHAPTER 12—LEASESCHAPTER Z—OTHER IMPLEMENTATION GUIDANCETOPICAL INDEXAPPENDICES