GASB Resources
| Effective Fiscal Year | GASB Number and Title | Focus Area(s) |
|---|---|---|
| GASB Current Projects | Documents for Public Comment on GASB website | GASB exposure documents for public comment |
| GASB Current Projects | Projects (gasb.org) | Current Projects under review at GASB |
| GASB Current Projects | Technical Inquiries (gasb.org) | GASB technical inquiries |
| 2024 | GASB 100 Accounting Changes and Error Corrections | Accounting and financial reporting requireents for each type of accounting change and correction of an error in previously issued financial statements |
| 2024 | GASB IG 2021-1 Question 5.1 Asset Capitalization Policy for Individual Assets with Significant Aggregate Value | Asset Capitalization Policy for individual assets with significant aggregate value |
| 2023 | GASB 96 SBITA | SBITA (Subscription-Based Information Technology Arrangements) |
| 2023 | GASB 94 PPP or P3 Arrangements | PPP or P3 (Public-Private and Public-Public Partnerships and Availability Payment Arrangements) |
| 2023 | GASB 91 Conduit Debt Obligations | Conduit Debt Obligations |
| 2022 | GASB 99 Omnibus 2022 | Replacement of LIBOR; Supplemental Nutrition Assistance Program (SNAP); Discolsure of Nonmonetary Transactions; Pledges of Future Revenues When Resources Are Not received by the Pledging Government; Focus of Government-Wide Financial Statements; Terminology Updates GASB 63 & 53; Option to Terminate & Lease Term, PPP Term, and SBITA Term; Additional Lease Term Items; Short-Term Leases; Lessee and Lessor Recognition and Measurement for Leases Other Than Short-Term Leases and Contracts That Transfer Ownership - Lease Liability; Transferor and Operator Recognition and Measurement for PPPs; Recognition and Measurement for SBITAs Other Than Short-Term SBITAs - Subscription Liability; Lease Incentives; PPPs - Deferred Outflow of Resources; Financial Guaranteesl Derivative Instruments that are neither Investment Derivative Instruments nor Hedging Derivative Instruments; Termination Hedge Accounting |
| 2022 | GASB 97 Certain Component Unit Criteria and Accounting and Financial Reporting for IRC Section 457 Deferred Compensation Plans | Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans |
| 2022 | GASB 87 Leases | Leases |
| 2021 | GASB 98 The Annual Comprehensive Financial Report | ACFR (The Annual Comprehensive Financial Report) |
| 2021 | GASB 93 Replacement of Interbank Offered Rates | Replacement of Interbank Offered Rates |
| 2021 | GASB 84 Fiduciary Activities | Fiduciary Activities |
| 2020 | GASB 92 Omnibus 2020 | Leases, intra-entity transfers of assets, postemployment benefits, government acquisitions, risk financing and insurance-related activities of public entity risk pools, fair value measurements, and derivative instruments. |
| 2020 | GASB 90 Majority Equity Interests | Majority Equity Interests |
| 2020 | GASB 89 Acctng for Interest Cost Incurred Before the End of a Construction Period | Accounting for Interest cost incurred before the end of a Construction period |
| 2019 | GASB 88 Certain Disclosures Related to Debt Including Direct Borrowings and Direct Placements | Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements |
| 2019 | GASB 83 Certain Asset Retirement Obligations | Certain Asset Retirement Obligations |
| 2018 | GASB 86 Certain Debt Extinguishment Issues | Certain Debt Extinguishment Issues |
| 2018 | GASB 85 Omnibus 2017 | Blending component units, goodwill, fair value measurement and application, and postemployment benefits |
| 2018 | GASB 81 Irrevocable Split-Interest Agreements | Irrevocable Split-Interest Agreements |
| 2018 | GASB 75 Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions | Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions |
| 2017 | GASB 82 Pension Issues | Pension Issues |
| 2017 | GASB 80 Blending Requirements for Certain Component Units - an Amendment of GASB 14 | Blending Requirements for Certain Component Units - an Amendment of GASB 14 |
| 2017 | GASB 78 Pensions Provided Through Certain Multiple Employer Defined Benefit Pension Plans | Pensions Provided through Certain Multiple-Employer Defined Benefit Pension Plans |
| 2017 | GASB 77 Tax Abatement Disclosures | Tax Abatement Disclosures |
| 2017 | GASB 74 Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans | Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans |
| 2016 | GASB 79 Certain External Investment Pools and Pool Participants | Certain External Investment Pools and Pool Participants ( |
| 2016 | GASB 76 The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments | The Hierarchy of GAAP(Generally Accepted Accounting Principles) for State and Local Governments |
| 2016 | GASB 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 68 | 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 68 |
| 2016 | GASB 72 Fair Value Measurements and Application | Fair Value Measurements and Application |
| 2015 | GASB 71 Pension Transition for Contributions Made Subsequent to the Measurement Date | Pension Transition for Contributions Made Subsequent to the Measurement Date |
| 2015 | GASB 69 Government Combinations and Disposals of Government Operations | Government Combinations and Disposals of Government Operations |
| 2015 | GASB 68 Accounting and Financial Reporting for Pensions | Accounting and Financial Reporting for Pensions |
| 2014 | GASB 70 Accounting and Financial Reporting for Nonexchange Financial Guarantees | Accounting and Financial Reporting for Nonexchange Financial Guarantees |
| 2014 | GASB 67 Financial Reporting for Pension Plans | Financial Reporting for Pension Plans |
| 2014 | GASB 66 Technical Corrections 2012 | Technical Corrections - 2012 - is an amendment of GASB Statements No. 10 and No. 62 (GASB 66), to resolve conflicting accounting and financial reporting guidance that resulted from the issuance of two prior pronouncements: Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions (GASB 54), and Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre November 30, 1989 FASB and AICPA Pronouncements (GASB 62). |
| 2014 | GASB 65 Items Previsouly Reported as Assets and Liabilities | Items Previously Reported as Assets and Liabilities |
| 2013 | GASB 63 Financial Reporting of Deferred Outflows of Resources Deferred Inflows of Resources and Net Position | Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position |
| 2013 | GASB 62 Codification of Accounting and Financial Reporting Guidance Contained in Pre_November 30, 1989 | Codification of Accounting and Financial Reporting Guidance Contained in Pre?November 30, 1989 |
| 2013 | GASB 61 Omnibus | The Financial Reporting Entity: Omnibus, an amendment of GASB Statements No. 14 and No. 34 |
| 2013 | GASB 60 Accounting and Financial Reporting for Service Concession Arrangements | Accounting and Financial Reporting for SCA (Service Concession Arrangements) |
| 2011 | GASB 54 Fund Balance Reporting and Governmental Fund Type Definitions | Fund Balance Reporting and Governmental Fund Type Definitions |
| 2011 | GASB 47 Cost of Termination Benefits | Cost of Termination Benefits |
| 2010 | GASB 53 Derivative Instruments | Derivative Instruments |
| 2010 | GASB 51 Intangible Assets and GASB 53 Derivative Instruments | Accounting and Financial Reporting for Intangible Assets & Accounting and Financial Reporting for Derivative Instruments |
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