NORWALK, Conn.--(BUSINESS WIRE)--The Governmental Accounting Standards Board (GASB) today published a document that details comprehensive authoritative implementation guidance cleared by the Board for state and local governments. Implementation Guide No. 2015-1 incorporates changes resulting from feedback received during the year-long public exposure of previously issued implementation guidance, which was done in conjunction with the due process leading up to the issuance of GASB Statement No.