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 BOARDSTATEMENT 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 BOARDSTATEMENT NO. 95 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 96 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 97 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 98 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 99 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 100 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 101 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 102 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD
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 BOARDSTATEMENT 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 BOARDSTATEMENT NO. 95 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 96 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 97 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 98 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 99 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 100 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 101 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARDSTATEMENT NO. 102 OF THE GOVERNMENTAL ACCOUNTING STANDARDS BOARD