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GASB Technical Bulletins Technical Bulletins of the Governmental Accounting Standards Board (GASBTB)
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GASBTB 1984-1—Purpose and Scope of GASB Technical Bulletins and Procedures for IssuanceGASBTB 1987-1—Applying Paragraph 68 of GASB Statement 3GASBTB 1992-1—Display of Governmental College and University Compensated Absences LiabilitiesGASBTB 1994-1—Disclosures about Derivatives and Similar Debt and Investment TransactionsGASBTB 1996-1—Application of Certain Pension Disclosure Requirements for Employers Pending Implementation of GASB Statement 27GASBTB 1997-1—Classification of Deposits and Investments into Custodial Credit Risk Categories for Certain Bank Holding Company TransactionsGASBTB 1998-1—Disclosures about Year 2000 IssuesGASBTB 1999-1—Disclosures about Year 2000 Issues—An Amendment of Technical Bulletin 98-1GASBTB 2000-1—Disclosures about Year 2000 Issues—A Recission of GASB Technical Bulletins 98-1 and 99-1GASBTB 2003-1—Disclosure Requirements for Derivatives Not Reported at Fair Value on the Statement of Net AssetsGASBTB 2004-1—Tobacco Settlement Recognition and Financial Reporting Entity IssuesGASBTB 2004-2—Recognition of Pension and Other Postemployment Benefit Expenditures/Expense and Liabilities by Cost-Sharing EmployersGASBTB 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 DGASBTB 2008-1—Determining the Annual Required Contribution Adjustment for Postemployment BenefitsGASBTB 2020-1—Accounting and Financial Reporting Issues Related to the Coronavirus Aid, Relief, and Economic Security Act (Cares Act) and Coronavirus Diseases
GASBTB 1984-1—Purpose and Scope of GASB Technical Bulletins and Procedures for IssuanceGASBTB 1987-1—Applying Paragraph 68 of GASB Statement 3GASBTB 1992-1—Display of Governmental College and University Compensated Absences LiabilitiesGASBTB 1994-1—Disclosures about Derivatives and Similar Debt and Investment TransactionsGASBTB 1996-1—Application of Certain Pension Disclosure Requirements for Employers Pending Implementation of GASB Statement 27GASBTB 1997-1—Classification of Deposits and Investments into Custodial Credit Risk Categories for Certain Bank Holding Company TransactionsGASBTB 1998-1—Disclosures about Year 2000 IssuesGASBTB 1999-1—Disclosures about Year 2000 Issues—An Amendment of Technical Bulletin 98-1GASBTB 2000-1—Disclosures about Year 2000 Issues—A Recission of GASB Technical Bulletins 98-1 and 99-1GASBTB 2003-1—Disclosure Requirements for Derivatives Not Reported at Fair Value on the Statement of Net AssetsGASBTB 2004-1—Tobacco Settlement Recognition and Financial Reporting Entity IssuesGASBTB 2004-2—Recognition of Pension and Other Postemployment Benefit Expenditures/Expense and Liabilities by Cost-Sharing EmployersGASBTB 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 DGASBTB 2008-1—Determining the Annual Required Contribution Adjustment for Postemployment BenefitsGASBTB 2020-1—Accounting and Financial Reporting Issues Related to the Coronavirus Aid, Relief, and Economic Security Act (Cares Act) and Coronavirus Diseases