Effective FY 2014 Effective FY 2014 GASB 65 Items Previously Reported as Assets and Liabilities GASB 66 Technical Corrections - 2012 - an amendment of GASB Statements 10 and 62 GASB 67 Financial Reporting for Pension Plans - an amendment of GASB 25 GASB 70 Accounting and Financial Reporting for Nonexchange Financial Guarantees
