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GASB Pronouncements

Finding List of Original Pronouncements

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FINDING LIST, NCGA STATEMENT 1FINDING LIST, NCGA STATEMENT 2FINDING LIST, NCGA STATEMENT 3FINDING LIST, NCGA STATEMENT 4FINDING LIST, NCGA STATEMENT 5FINDING LIST, NCGA STATEMENT 6FINDING LIST, NCGA STATEMENT 7FINDING LIST, NCGA INTERPRETATION 1FINDING LIST, NCGA INTERPRETATION 2FINDING LIST, NCGA INTERPRETATION 3FINDING LIST, NCGA INTERPRETATION 4FINDING LIST, NCGA INTERPRETATION 5FINDING LIST, NCGA INTERPRETATION 6FINDING LIST, NCGA INTERPRETATION 7FINDING LIST, NCGA INTERPRETATION 8FINDING LIST, NCGA INTERPRETATION 9FINDING LIST, NCGA INTERPRETATION 10FINDING LIST, NCGA INTERPRETATION 11FINDING LIST, NCGA CONCEPTS STATEMENT 1FINDING LIST, GASB STATEMENT 1FINDING LIST, GASB STATEMENT 2FINDING LIST, GASB STATEMENT 3FINDING LIST, GASB STATEMENT 4FINDING LIST, GASB STATEMENT 5FINDING LIST, GASB STATEMENT 6FINDING LIST, GASB STATEMENT 7FINDING LIST, GASB STATEMENT 8FINDING LIST, GASB STATEMENT 9FINDING LIST, GASB STATEMENT 10FINDING LIST, GASB STATEMENT 11FINDING LIST, GASB STATEMENT 12FINDING LIST, GASB STATEMENT 13FINDING LIST, GASB STATEMENT 14FINDING LIST, GASB STATEMENT 15FINDING LIST, GASB STATEMENT 16FINDING LIST, GASB STATEMENT 17FINDING LIST, GASB STATEMENT 18FINDING LIST, GASB STATEMENT 19FINDING LIST, GASB STATEMENT 20FINDING LIST, GASB STATEMENT 21FINDING LIST, GASB STATEMENT 22FINDING LIST, GASB STATEMENT 23FINDING LIST, GASB STATEMENT 24FINDING LIST, GASB STATEMENT 25FINDING LIST, GASB STATEMENT 26FINDING LIST, GASB STATEMENT 27FINDING LIST, GASB STATEMENT 28FINDING LIST, GASB STATEMENT 29FINDING LIST, GASB STATEMENT 30FINDING LIST, GASB STATEMENT 31FINDING LIST, GASB STATEMENT 32FINDING LIST, GASB STATEMENT 33FINDING LIST, GASB STATEMENT 34FINDING LIST, GASB STATEMENT 35FINDING LIST, GASB STATEMENT 36FINDING LIST, GASB STATEMENT 37FINDING LIST, GASB STATEMENT 38FINDING LIST, GASB STATEMENT 39FINDING LIST, GASB STATEMENT 40FINDING LIST, GASB STATEMENT 41FINDING LIST, GASB STATEMENT 42FINDING LIST, GASB STATEMENT 43FINDING LIST, GASB STATEMENT 44FINDING LIST, GASB STATEMENT 45FINDING LIST, GASB STATEMENT 46FINDING LIST, GASB STATEMENT 47FINDING LIST, GASB STATEMENT 48FINDING LIST, GASB STATEMENT 49FINDING LIST, GASB STATEMENT 50FINDING LIST, GASB STATEMENT 51FINDING LIST, GASB STATEMENT 52FINDING LIST, GASB STATEMENT 53FINDING LIST, GASB STATEMENT 54FINDING LIST, GASB STATEMENT 55FINDING LIST, GASB STATEMENT 56FINDING LIST, GASB STATEMENT 57FINDING LIST, GASB STATEMENT 58FINDING LIST, GASB STATEMENT 59FINDING LIST, GASB STATEMENT 60FINDING LIST, GASB STATEMENT 61FINDING LIST, GASB STATEMENT 62FINDING LIST, GASB STATEMENT 63FINDING LIST, GASB STATEMENT 64FINDING LIST, GASB STATEMENT 65FINDING LIST, GASB STATEMENT 66FINDING LIST, GASB STATEMENT 67FINDING LIST, GASB STATEMENT 68FINDING LIST, GASB STATEMENT 69FINDING LIST, GASB STATEMENT 70FINDING LIST, GASB STATEMENT 71FINDING LIST, GASB STATEMENT 72FINDING LIST, GASB STATEMENT 73FINDING LIST, GASB STATEMENT 74FINDING LIST, GASB STATEMENT 75FINDING LIST, GASB STATEMENT 76FINDING LIST, GASB STATEMENT 77FINDING LIST, GASB STATEMENT 78FINDING LIST, GASB STATEMENT 79FINDING LIST, GASB STATEMENT 80FINDING LIST, GASB STATEMENT 81FINDING LIST, GASB STATEMENT 82FINDING LIST, GASB STATEMENT 83FINDING LIST, GASB STATEMENT 84FINDING LIST, GASB STATEMENT 85FINDING LIST, GASB STATEMENT 86FINDING LIST, GASB STATEMENT 87FINDING LIST, GASB STATEMENT 88FINDING LIST, GASB STATEMENT 89FINDING LIST, GASB STATEMENT 90FINDING LIST, GASB STATEMENT 91FINDING LIST, GASB INTERPRETATION 1FINDING LIST, GASB INTERPRETATION 2FINDING LIST, GASB INTERPRETATION 3FINDING LIST, GASB INTERPRETATION 4FINDING LIST, GASB INTERPRETATION 5FINDING LIST, GASB INTERPRETATION 6FINDING LIST, TECHNICAL BULLETINSGASB TECHNICAL BULLETIN NO. 87-1, APPLYING PARAGRAPH 68 OF GASB STATEMENT 3 (ISSUED JANUARY 1987)GASB TECHNICAL BULLETIN NO. 92-1, DISPLAY OF GOVERNMENTAL COLLEGE AND UNIVERSITY COMPENSATED ABSENCES LIABILITIES (ISSUED OCTOBER 1992)GASB TECHNICAL BULLETIN NO. 94-1, DISCLOSURES ABOUT DERIVATIVES AND SIMILAR DEBT AND INVESTMENT TRANSACTIONS (ISSUED DECEMBER 1994)GASB TECHNICAL BULLETIN NO. 96-1, APPLICATION OF CERTAIN PENSION DISCLOSURE REQUIREMENTS FOR EMPLOYERS PENDING IMPLEMENTATION OF GASB STATEMENT 27 (ISSUED AUGUST 1996)GASB TECHNICAL BULLETIN NO. 97-1, CLASSIFICATION OF DEPOSITS AND INVESTMENTS INTO CUSTODIAL CREDIT RISK CATEGORIES FOR CERTAIN BANK HOLDING COMPANY TRANSACTIONS (ISSUED NOVEMBER 1997)GASB TECHNICAL BULLETIN NO. 98-1, DISCLOSURES ABOUT YEAR 2000 ISSUES (ISSUED OCTOBER 1998)GASB TECHNICAL BULLETIN NO. 99-1, DISCLOSURES ABOUT YEAR 2000 ISSUES—AN AMENDMENT OF TECHNICAL BULLETIN 98-1 (ISSUED MARCH 1999)GASB TECHNICAL BULLETIN NO. 2000-1, DISCLOSURES ABOUT YEAR 2000 ISSUES—A RESCISSION OF TECHNICAL BULLETINS 98-1 AND 99-1 (ISSUED FEBRUARY 2000)GASB TECHNICAL BULLETIN NO. 2003-1, DISCLOSURE REQUIREMENTS FOR DERIVATIVES NOT REPORTED AT FAIR VALUE ON THE STATEMENT OF NET ASSETS (ISSUED JUNE 2003)GASB TECHNICAL BULLETIN NO. 2004-1, TOBACCO SETTLEMENT RECOGNITION AND FINANCIAL REPORTING ENTITY ISSUES (ISSUED APRIL 2004)GASB TECHNICAL BULLETIN NO. 2004-2, RECOGNITION OF PENSION AND OTHER POSTEMPLOYMENT BENEFIT EXPENDITURES/EXPENSE AND LIABILITIES BY COST-SHARING EMPLOYERS (ISSUED DECEMBER 2004)GASB TECHNICAL BULLETIN NO. 2006-1, ACCOUNTING AND FINANCIAL REPORTING BY EMPLOYERS AND OPEB PLANS FOR PAYMENTS FROM THE FEDERAL GOVERNMENT PURSUANT TO THE RETIREE DRUG SUBSIDY PROVISIONS OF MEDICARE PART DGASB TECHNICAL BULLETIN NO. 2008-1, DETERMINING THE ANNUAL REQUIRED CONTRIBUTION ADJUSTMENT FOR POSTEMPLOYMENT BENEFITS (ISSUED NOVEMBER 2008)GASB IMPLEMENTATION GUIDE NO. 2015-1GASB IMPLEMENTATION GUIDE NO. 2016-1GASB IMPLEMENTATION GUIDE NO. 2017-1GASB IMPLEMENTATION GUIDE NO. 2017-2GASB IMPLEMENTATION GUIDE NO. 2017-3GASB IMPLEMENTATION GUIDE NO. 2018-1GASB IMPLEMENTATION GUIDE NO. 2019-1GASB IMPLEMENTATION GUIDE NO. 2019-2FINDING LIST, GASB CONCEPTS STATEMENT 1FINDING LIST, GASB CONCEPTS STATEMENT 2FINDING LIST, GASB CONCEPTS STATEMENT 3FINDING LIST, GASB CONCEPTS STATEMENT 4FINDING LIST, GASB CONCEPTS STATEMENT 5FINDING LIST, GASB CONCEPTS STATEMENT 6FINDING LIST, AICPA SOPSAICPA SOP 77-2, ACCOUNTING FOR INTERFUND TRANSFERS OF STATE AND LOCAL GOVERNMENTAL UNITS (ISSUED 1977)AICPA SOP 78-7, FINANCIAL ACCOUNTING AND REPORTING BY HOSPITALS OPERATED BY A GOVERNMENTAL UNIT (ISSUED 1978)AICPA SOP 80-2, ACCOUNTING AND FINANCIAL REPORTING BY GOVERNMENTAL UNITS (ISSUED 1980)AICPA SOP 98-2, ACCOUNTING FOR COSTS OF ACTIVITIES OF NOT-FOR-PROFIT ORGANIZATIONS AND STATE AND LOCAL GOVERNMENTAL ENTITIES THAT INCLUDE FUND RAISING (ISSUED 1998)AICPA AUDIT GUIDE, AUDITS OF STATE AND LOCAL GOVERNMENTAL UNITSAICPA AUDIT AND ACCOUNTING GUIDE, GAMING (ISSUED 2011)AICPA AUDIT AND ACCOUNTING GUIDE, HEALTH CARE ENTITIES (ISSUED 2011)AICPA AUDIT AND ACCOUNTING GUIDE, STATE AND LOCAL GOVERNMENTS (ISSUED 2002)