The Reporting Standards Board and Council is pleased to announce the publication of the 2023 edition of the Reporting Standards which is expanded to include debt funds and separate accounts! Other conforming changes and clarification have also been included. Thank you to the many volunteers who worked to make this update happen! The 2023 edition is effective for fiscal years on or after April 5, 2023. Click to access the Adopting Release (found in Handbook Volume II) and updated Volume I of the Handbook.