Effective FY 2016 Effective FY 2016 GASB 79 Certain External Investment Pools and Pool Participants GASB 76 The Hierarchy of Generally Accepted Accounting Principles for State and Local Government GASB 73 Accounting and Financial Reporting for Pensions & Related Assets that are not Within the Scope of GASB 68, and Amendments to Certain Provisions of GASB 67 & 68 GASB 72 Fair Value Measurement and Application