Abstract: Annual volume in question-and-answer format represents a consolidation of Implementation Guides issued through June 30, 2013. The guide not only codifies the questions and answers from the original guides, it also updates answers to recognize the effects of standards that have been issued since the release dates of the individual guides and adds questions about GASB pronouncements that are not the subject of stand-alone guides. As a result of the GASB's GAAP Hierarchy project, the 2014-2015 edition of the Comprehensive Implementation Guide will not be issued. After the due process feedback has been considered by the Board and the status of the Comprehensive Implementation Guide finalized, work will begin on updating the Guide. The guidance in the 2013-2014 edition continues to be in effect.