Deloitte
Accounting Research Tool
...
Original Pronouncements — Governmental Accounting and Financial Reporting Standards

GASB STATEMENTS

You must log in to view this content and have a subscription package that includes this content.

Required subscriptions

  • GASB
View all / combine content
STATEMENT NO. 1 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 2 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 3 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 4 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 5 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 6 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 7 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 8 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 9 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 10 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 11 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 12 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 13 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 14 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 15 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 16 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 17 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 18 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 19 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 20 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 21 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 22 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 23 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 24 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 25 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 26 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 27 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 28 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 29 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 30 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 31 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 32 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 33 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 34 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 35 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 36 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 37 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 38 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 39 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 40 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 41 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 42 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 43 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 44 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 45 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 46 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 47 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 48 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 49 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 50 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 51 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 52 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 53 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 54 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 55 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 56 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 57 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 58 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 59 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 60 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 61 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 62 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 63 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 64 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 65 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 66 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 67 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 68 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 69 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 70 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 71 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 72 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 73 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 74 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 75 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 76 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 77 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 78 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 79 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDCERTAIN EXTERNAL INVESTMENT POOLS AND POOL PARTICIPANTSSTATEMENT NO. 80 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 81 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 82 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 83 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 84 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 85 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 86 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 87 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 88 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 89 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 90 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 91 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 92 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 93 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 94 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD