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GASBS 1—Authoritative Status of NCGA Pronouncements and AICPA Industry Audit GuideGASBS 2—Financial Reporting of Deferred Compensation Plans Adopted under the Provisions of Internal Revenue Code Section 457GASBS 3—Deposits with Financial Institutions, Investments (Including Repurchase Agreements), and Reverse Repurchase AgreementsGASBS 4—Applicability of FASB Statement No. 87, “Employers' Accounting for Pensions,” to State and Local Governmental EmployersGASBS 5—Disclosure of Pension Information by Public Employee Retirement Systems and State and Local Governmental EmployersGASBS 6—Accounting and Financial Reporting for Special AssessmentsGASBS 7—Advance Refundings Resulting in Defeasance of DebtGASBS 8—Applicability of FASB Statement No. 93 to Certain State and Local Governmental EntitiesGASBS 9—Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund AccountingGASBS 10—Accounting and Financial Reporting for Risk Financing and Related Insurance IssuesGASBS 11—Measurement Focus and Basis of Accounting—Governmental Fund Operating StatementsGASBS 12—Disclosure of Information on Postemployment Benefits Other than Pension Benefits by State and Local Governmental EmployersGASBS 13—Accounting for Operating Leases with Scheduled Rent IncreasesGASBS 14—The Financial Reporting EntityGASBS 15—Governmental College and University Accounting and Financial Reporting ModelsGASBS 16—Accounting for Compensated AbsencesGASBS 17—Measurement Focus and Basis of Accounting—Governmental Fund Operating Statements: Amendment of the Effective Dates of GASB Statement No. 11 and Related StatementsGASBS 18—Accounting for Municipal Solid Waste Landfill Closure and Postclosure Care CostsGASBS 19—Governmental College and University Omnibus StatementGASBS 20—Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund AccountingGASBS 21—Accounting for Escheat PropertyGASBS 22—Accounting for Taxpayer-Assessed Tax Revenues in Governmental FundsGASBS 23—Accounting and Financial Reporting for Refundings of Debt Reported by Proprietary ActivitiesGASBS 24—Accounting and Financial Reporting for Certain Grants and Other Financial AssistanceGASBS 25—Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution PlansGASBS 26—Financial Reporting for Postemployment Healthcare Plans Administered by Defined Benefit Pension PlansGASBS 27—Accounting for Pensions by State and Local Governmental EmployersGASBS 28—Accounting and Financial Reporting for Securities Lending TransactionsGASBS 29—The Use of Not-For-Profit Accounting and Financial Reporting Principles by Governmental EntitiesGASBS 30—Risk Financing OmnibusGASBS 31—Certain Investments and External Investment PoolsGASBS 32—Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation PlansGASBS 33—Accounting and Financial Reporting for Nonexchange TransactionsGASBS 34—Basic Financial Statements—and Management's Discussion and Analysis—for State and Local GovernmentsGASBS 35—Basic Financial Statements—and Management's Discussion and Analysis—for Public Colleges and UniversitiesGASBS 36—Recipient Reporting for Certain Shared Nonexchange RevenuesGASBS 37—Basic Financial Statements—And Management's Discussion and Analysis—For State and Local Governments: OmnibusGASBS 38—Certain Financial Statement Note DisclosuresGASBS 39—Determining Whether Certain Organizations Are Component UnitsGASBS 40—Deposit and Investment Risk DisclosuresGASBS 41—Budgetary Comparison Schedules—Perspective DifferencesGASBS 42—Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance RecoveriesGASBS 43—Financial Reporting for Postemployment Benefit Plans Other than Pension PlansGASBS 44—Economic Condition Reporting: the Statistical SectionGASBS 45—Accounting and Financial Reporting by Employers for Postemployment Benefits Other than PensionsGASBS 46—Net Assets Restricted by Enabling LegislationGASBS 47—Accounting for Termination BenefitsGASBS 48—Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future RevenuesGASBS 49—Accounting and Financial Reporting for Pollution Remediation ObligationsGASBS 50—Pension DisclosuresGASBS 51—Accounting and Financial Reporting for Intangible AssetsGASBS 52—Land and Other Real Estate Held as Investments by EndowmentsGASBS 53—Accounting and Financial Reporting for Derivative InstrumentsGASBS 54—Fund Balance Reporting and Governmental Fund Type DefinitionsGASBS 55—The Hierarchy of Generally Accepted Accounting Principles for State and Local GovernmentsGASBS 56—Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing StandardsGASBS 57—OPEB Measurements by Agent Employers and Agent Multiple-Employer PlansGASBS 58—Accounting and Financial Reporting for Chapter 9 BankruptciesGASBS 59—Financial Instruments OmnibusGASBS 60—Accounting and Financial Reporting for Service Concession ArrangementsGASBS 61—The Financial Reporting Entity: OmnibusGASBS 62—Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA PronouncementsGASBS 63—Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net PositionGASBS 64—Derivative Instruments: Application of Hedge Accounting Termination ProvisionsGASBS 65—Items Previously Reported as Assets and LiabilitiesGASBS 66—Technical Corrections—2012GASBS 67—Financial Reporting for Pension PlansGASBS 68—Accounting and Financial Reporting for PensionsGASBS 69—Government Combinations and Disposals of Government OperationsGASBS 70—Accounting and Financial Reporting for Nonexchange Financial GuaranteesGASBS 71—Pension Transition for Contributions Made Subsequent to the Measurement DateGASBS 72—Fair Value Measurement and ApplicationGASBS 73—Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68GASBS 74—Financial Reporting for Postemployment Benefit Plans Other than Pension PlansGASBS 75—Accounting and Financial Reporting for Postemployment Benefits Other than PensionsGASBS 76—The Hierarchy of Generally Accepted Accounting Principles for State and Local GovernmentsGASBS 77—Tax Abatement DisclosuresGASBS 78—Pensions Provided through Certain Multiple-Employer Defined Benefit Pension PlansGASBS 79—Certain External Investment Pools and Pool ParticipantsGASBS 80—Blending Requirements for Certain Component UnitsGASBS 81—Irrevocable Split-Interest AgreementsGASBS 82—Pension IssuesGASBS 83—Certain Asset Retirement ObligationsGASBS 84—Fiduciary ActivitiesGASBS 85—Omnibus 2017GASBS 86—Certain Debt Extinguishment IssuesGASBS 87—LeasesGASBS 88—Certain Disclosures Related to Debt, including Direct Borrowings and Direct PlacementsGASBS 89—Accounting for Interest Cost Incurred before the End of a Construction PeriodGASBS 90—Majority Equity InterestsGASBS 91—Conduit Debt ObligationsGASBS 92—Omnibus 2020GASBS 93—Replacement of Interbank Offered RatesGASBS 94—Public-Private and Public-Public Partnerships and Availability Payment ArrangementsGASBS 95—Postponement of the Effective Dates of Certain Authoritative GuidanceGASBS 96—Subscription-Based Information Technology ArrangementsGASBS 97—Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation PlansGASBS 98—The Annual Comprehensive Financial ReportGASBS 99—Omnibus 2022GASBS 100—Accounting Changes and Error CorrectionsGASBS 101—Compensated AbsencesGASBS 102—Certain Risk DisclosuresGASBS 103—Financial Reporting Model ImprovementsGASBS 104—Disclosure of Certain Capital Assets
GASBS 1—Authoritative Status of NCGA Pronouncements and AICPA Industry Audit GuideGASBS 2—Financial Reporting of Deferred Compensation Plans Adopted under the Provisions of Internal Revenue Code Section 457GASBS 3—Deposits with Financial Institutions, Investments (Including Repurchase Agreements), and Reverse Repurchase AgreementsGASBS 4—Applicability of FASB Statement No. 87, “Employers' Accounting for Pensions,” to State and Local Governmental EmployersGASBS 5—Disclosure of Pension Information by Public Employee Retirement Systems and State and Local Governmental EmployersGASBS 6—Accounting and Financial Reporting for Special AssessmentsGASBS 7—Advance Refundings Resulting in Defeasance of DebtGASBS 8—Applicability of FASB Statement No. 93 to Certain State and Local Governmental EntitiesGASBS 9—Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund AccountingGASBS 10—Accounting and Financial Reporting for Risk Financing and Related Insurance IssuesGASBS 11—Measurement Focus and Basis of Accounting—Governmental Fund Operating StatementsGASBS 12—Disclosure of Information on Postemployment Benefits Other than Pension Benefits by State and Local Governmental EmployersGASBS 13—Accounting for Operating Leases with Scheduled Rent IncreasesGASBS 14—The Financial Reporting EntityGASBS 15—Governmental College and University Accounting and Financial Reporting ModelsGASBS 16—Accounting for Compensated AbsencesGASBS 17—Measurement Focus and Basis of Accounting—Governmental Fund Operating Statements: Amendment of the Effective Dates of GASB Statement No. 11 and Related StatementsGASBS 18—Accounting for Municipal Solid Waste Landfill Closure and Postclosure Care CostsGASBS 19—Governmental College and University Omnibus StatementGASBS 20—Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund AccountingGASBS 21—Accounting for Escheat PropertyGASBS 22—Accounting for Taxpayer-Assessed Tax Revenues in Governmental FundsGASBS 23—Accounting and Financial Reporting for Refundings of Debt Reported by Proprietary ActivitiesGASBS 24—Accounting and Financial Reporting for Certain Grants and Other Financial AssistanceGASBS 25—Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution PlansGASBS 26—Financial Reporting for Postemployment Healthcare Plans Administered by Defined Benefit Pension PlansGASBS 27—Accounting for Pensions by State and Local Governmental EmployersGASBS 28—Accounting and Financial Reporting for Securities Lending TransactionsGASBS 29—The Use of Not-For-Profit Accounting and Financial Reporting Principles by Governmental EntitiesGASBS 30—Risk Financing OmnibusGASBS 31—Certain Investments and External Investment PoolsGASBS 32—Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation PlansGASBS 33—Accounting and Financial Reporting for Nonexchange TransactionsGASBS 34—Basic Financial Statements—and Management's Discussion and Analysis—for State and Local GovernmentsGASBS 35—Basic Financial Statements—and Management's Discussion and Analysis—for Public Colleges and UniversitiesGASBS 36—Recipient Reporting for Certain Shared Nonexchange RevenuesGASBS 37—Basic Financial Statements—And Management's Discussion and Analysis—For State and Local Governments: OmnibusGASBS 38—Certain Financial Statement Note DisclosuresGASBS 39—Determining Whether Certain Organizations Are Component UnitsGASBS 40—Deposit and Investment Risk DisclosuresGASBS 41—Budgetary Comparison Schedules—Perspective DifferencesGASBS 42—Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance RecoveriesGASBS 43—Financial Reporting for Postemployment Benefit Plans Other than Pension PlansGASBS 44—Economic Condition Reporting: the Statistical SectionGASBS 45—Accounting and Financial Reporting by Employers for Postemployment Benefits Other than PensionsGASBS 46—Net Assets Restricted by Enabling LegislationGASBS 47—Accounting for Termination BenefitsGASBS 48—Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future RevenuesGASBS 49—Accounting and Financial Reporting for Pollution Remediation ObligationsGASBS 50—Pension DisclosuresGASBS 51—Accounting and Financial Reporting for Intangible AssetsGASBS 52—Land and Other Real Estate Held as Investments by EndowmentsGASBS 53—Accounting and Financial Reporting for Derivative InstrumentsGASBS 54—Fund Balance Reporting and Governmental Fund Type DefinitionsGASBS 55—The Hierarchy of Generally Accepted Accounting Principles for State and Local GovernmentsGASBS 56—Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing StandardsGASBS 57—OPEB Measurements by Agent Employers and Agent Multiple-Employer PlansGASBS 58—Accounting and Financial Reporting for Chapter 9 BankruptciesGASBS 59—Financial Instruments OmnibusGASBS 60—Accounting and Financial Reporting for Service Concession ArrangementsGASBS 61—The Financial Reporting Entity: OmnibusGASBS 62—Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA PronouncementsGASBS 63—Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net PositionGASBS 64—Derivative Instruments: Application of Hedge Accounting Termination ProvisionsGASBS 65—Items Previously Reported as Assets and LiabilitiesGASBS 66—Technical Corrections—2012GASBS 67—Financial Reporting for Pension PlansGASBS 68—Accounting and Financial Reporting for PensionsGASBS 69—Government Combinations and Disposals of Government OperationsGASBS 70—Accounting and Financial Reporting for Nonexchange Financial GuaranteesGASBS 71—Pension Transition for Contributions Made Subsequent to the Measurement DateGASBS 72—Fair Value Measurement and ApplicationGASBS 73—Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68GASBS 74—Financial Reporting for Postemployment Benefit Plans Other than Pension PlansGASBS 75—Accounting and Financial Reporting for Postemployment Benefits Other than PensionsGASBS 76—The Hierarchy of Generally Accepted Accounting Principles for State and Local GovernmentsGASBS 77—Tax Abatement DisclosuresGASBS 78—Pensions Provided through Certain Multiple-Employer Defined Benefit Pension PlansGASBS 79—Certain External Investment Pools and Pool ParticipantsGASBS 80—Blending Requirements for Certain Component UnitsGASBS 81—Irrevocable Split-Interest AgreementsGASBS 82—Pension IssuesGASBS 83—Certain Asset Retirement ObligationsGASBS 84—Fiduciary ActivitiesGASBS 85—Omnibus 2017GASBS 86—Certain Debt Extinguishment IssuesGASBS 87—LeasesGASBS 88—Certain Disclosures Related to Debt, including Direct Borrowings and Direct PlacementsGASBS 89—Accounting for Interest Cost Incurred before the End of a Construction PeriodGASBS 90—Majority Equity InterestsGASBS 91—Conduit Debt ObligationsGASBS 92—Omnibus 2020GASBS 93—Replacement of Interbank Offered RatesGASBS 94—Public-Private and Public-Public Partnerships and Availability Payment ArrangementsGASBS 95—Postponement of the Effective Dates of Certain Authoritative GuidanceGASBS 96—Subscription-Based Information Technology ArrangementsGASBS 97—Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation PlansGASBS 98—The Annual Comprehensive Financial ReportGASBS 99—Omnibus 2022GASBS 100—Accounting Changes and Error CorrectionsGASBS 101—Compensated AbsencesGASBS 102—Certain Risk DisclosuresGASBS 103—Financial Reporting Model ImprovementsGASBS 104—Disclosure of Certain Capital Assets