List of GASB Statements 2267466 209054025 2008-04-29T18:43:48Z GFAAG 6010962 Add wikilink The '''Governmental Accounting Standards Board Statements''' (GASB Statements in short) are issued by [[Governmental Accounting Standards Board|GASB]] to set [[generally accepted accounting principles]] (GAAP) for state and local governments in the [[United States of America]]. These statements are the most authoritative source for governmental GAAP. Other business entities follow statements issued by [[Financial Accounting Standards Board]] (FASB). <table class=wikitable> <tr><th>No.</th><th>Title</th><th width=9%>Issue Date</th><td align=center width=30%>'''Changes''' </td></tr> <tr align=left valign=top><td>1.</td><td> Authoritative Status of NCGA Pronouncements and AICPA Industry Audit Guide </td> <td>July 1984</td><td> <li>Amended <li>Partially superseded </td></tr> <tr align=left valign=top><td>2.</td><td> Financial Reporting of Deferred Compensation Plans Adopted under the Provisions of Internal Revenue Code Section 457 </td> <td>Jan. 1986</td><td> <li>Amended and later superseded by GASBS 32 </td></tr> <tr align=left valign=top><td>3.</td><td> Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements </td> <td>Apr. 1986</td><td> <li>Heavily amended <li>Partially superseded </td></tr> <tr align=left valign=top><td>4.</td><td> Applicability of FASB Statement No. 87, "Employers' Accounting for Pensions," to State and Local Governmental Employers </td> <td>Sept. 1986</td><td> <li>Amended and later superseded by GASBS 27 </td></tr> <tr align=left valign=top><td>5.</td><td> Disclosure of Pension Information by Public Employee Retirement Systems and State and Local Governmental Employers </td> <td>Nov. 1986</td><td> <li>Amended <li>Partially superseded </td></tr> <tr align=left valign=top><td>6.</td><td> Accounting and Financial Reporting for Special Assessments </td> <td>Jan. 1987</td><td> <li>Amended <li>Will be partially superseded</td></tr> <tr align=left valign=top><td>7.</td><td> Advance Refundings Resulting in Defeasance of Debt </td> <td>Mar. 1987</td><td> <li>Amended <li>Partially superseded</td></tr> <tr align=left valign=top><td>8.</td><td> Applicability of FASB Statement No. 93,"Recognition of Depreciation by Not-for-Profit Organizations," to Certain State and Local Governmental Entities </td> <td>Jan 1988</td><td> <li>Superseded by GASBS 35, 5 <li>Amended</td></tr> <tr align=left valign=top><td>9.</td><td> Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund Accounting </td> <td>Sept. 1989</td><td> <li>Heavily amended <li>Partially superseded</td></tr> <tr align=left valign=top><td>10.</td><td> Accounting and Financial Reporting for Risk Financing and Related Insurance Issues </td> <td>Nov. 1989</td><td> <li>Heavily amended <li>Partially superseded </td></tr> <tr align=left valign=top><td>11.</td><td> Measurement Focus and Basis of Accounting--Governmental Fund Operating Statements </td> <td>May 1990</td><td> <li>Partially superseded </td></tr> <tr align=left valign=top><td>12.</td><td> Disclosure of Information on Postemployment Benefits Other Than Pension Benefits by State and Local Governmental Employers </td> <td>May 1990</td><td> <li>Amended <li>Partially supersede <li>Will be superseded by GASBS 45 </td></tr> <tr align=left valign=top><td>13.</td><td> Accounting for Operating Leases with Scheduled Rent Increases </td> <td>May 1990</td><td> <li>Amended </td></tr> <tr align=left valign=top><td>14.</td><td> The Financial Reporting Entity </td> <td>June 1991</td><td> <li>Heavily amended <li>Partially superseded</td></tr> <tr align=left valign=top><td>15.</td><td> Governmental College and University Accounting and Financial Reporting Models </td> <td>Oct. 1991</td><td> <li>Superseded by GASBS 35, 5 <li>Paragraph 4a amended by GASBS 19, 3 </td></tr> <tr align=left valign=top><td>16.</td><td> Accounting for Compensated Absences </td> <td>Nov. 1992</td><td> <li>Amended <li>Partially superseded </td></tr> <tr align=left valign=top><td>17.</td><td> Measurement Focus and Basis of Accounting--Governmental Fund Operating Statements: Amendment of the Effective Dates of GASB Statement No. 11 and Related Statements--an amendment of GASB Statements No. 10, 11, and 13 </td> <td>June 1993</td><td> <li>Amended <li>Partially superseded </td></tr> <tr align=left valign=top><td>18.</td><td> Accounting for Municipal Solid Waste Landfill Closure and Postclosure Care Costs </td> <td>Aug. 93</td><td> <li>Amended <li>Partially superseded </td></tr> <tr align=left valign=top><td>19.</td><td> Governmental College and University Omnibus Statement--an amendment of GASB Statements No. 10 and 15 </td> <td>Sept. 1993 1974</td><td> <li>Superseded by GASBS 35, 5</td></tr> <tr align=left valign=top><td>20.</td><td>Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting </td> <td>Sept. 1993</td><td> <li>Amended <li>Partially superseded </td></tr> <tr align=left valign=top><td>21.</td><td>Accounting for Escheat Property </td> <td>Oct. 1993</td><td> <li>Amended <li>Partially superseded </td></tr> <tr align=left valign=top><td>22.</td><td> Accounting for Taxpayer-Assessed Tax Revenues in Governmental Funds </td> <td>Dec. 1993</td><td> <li>Superseded by GASBS 33, 7-16 </td></tr> <tr align=left valign=top><td>23.</td><td> Accounting and Financial Reporting for Refundings of Debt Reported by Proprietary Activities </td> <td>Dec. 1993</td><td> <li>Amended <li>Partially superseded </td></tr> <tr align=left valign=top><td>24.</td><td> Accounting and Financial Reporting for Certain Grants and Other Financial Assistance </td> <td>June 1994</td><td> <li>Amended <li>Partially superseded </td></tr> <tr align=left valign=top><td>25.</td><td> Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans </td> <td>Nov. 1994</td><td> <li>Amended <li>Partially superseded </td></tr> <tr align=left valign=top><td>26.</td><td> Financial Reporting for Postemployment Healthcare Plans Administered by Defined Benefit Pension Plans </td> <td>Nov. 1994</td><td> <li>Amended <li>Will be superseded by GASBS 43 </td></tr> <tr align=left valign=top><td>27.</td><td> Accounting for Pensions by State and Local Governmental Employers </td> <td>Nov. 1994</td><td> <li>Amended <li>Partially superseded </td></tr> <tr align=left valign=top><td>28.</td><td> Accounting and Financial Reporting for Securities Lending Transactions </td> <td>May 1995</td><td> <li>Amended <li>Partially superseded </td></tr> <tr align=left valign=top><td>29.</td><td> The Use of Not-for-Profit Accounting and Financial Reporting Principles by Governmental Entities </td> <td>Aug. 1995</td><td> <li>Amended <li>Partially superseded </td></tr> <tr align=left valign=top><td>30.</td><td> Risk Financing Omnibus--an amendment of GASB Statement No. 10 </td> <td>Feb. 1996</td><td> <li>Amended</td></tr> <tr align=left valign=top><td>31.</td><td> Accounting and Financial Reporting for Certain Investments and for External Investment Pools </td> <td>Mar. 1997</td><td> <li>Amended </td></tr> <tr align=left valign=top><td>32.</td><td> Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans--a recission of GASB Statement No. 2 and an amendment of GASB Statement No. 31 </td> <td>Oct. 1997</td><td> <li>Amended </td></tr> <tr align=left valign=top><td>33.</td><td>Accounting and Financial Reporting for Nonexchange Transactions </td> <td>Dec. 1998</td><td> <li>Amended <li>Partially superseded </td></tr> <tr align=left valign=top><td>34.</td><td> [[GASB 34|Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments]] </td> <td>June 1999</td><td> <li>Heavily amended <li>Partially superseded </td></tr> <tr align=left valign=top><td>35.</td><td> Basic Financial Statements—and Management’s Discussion and Analysis—for Public Colleges and Universities—an amendment of GASB Statement No. 34 </td> <td>Nov. 1999</td><td> <li>None</td></tr> <tr align=left valign=top><td>36.</td><td> Recipient Reporting for Certain Shared Nonexchange Revenues—an amendment of GASB Statement No. 33 </td> <td>Apr. 2000</td><td> <li>None</td></tr> <tr align=left valign=top><td>37.</td><td> Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments: Omnibus—an amendment of GASB Statements No. 21 and No. 34 </td> <td>June 2001</td><td> <li>None</td></tr> <tr align=left valign=top><td>38.</td><td> Certain Financial Statement Note Disclosures </td> <td>June 2001</td><td> <li>None</td></tr> <tr align=left valign=top><td>39.</td><td> Determining Whether Certain Organizations Are Component Units—an amendment of GASB Statement No. 14 </td> <td>May 2002</td><td> <li>None</td></tr> <tr align=left valign=top><td>40.</td><td> Deposit and Investment Risk Disclosures—an amendment of GASB Statement No. 3 </td> <td>Apr. 2003</td><td> <li>None</td></tr> <tr align=left valign=top><td>41.</td><td> Budgetary Comparison Schedules—Perspective Differences—an amendment of GASB Statement No. 34 </td> <td>May 2003</td><td> <li>None</td></tr> <tr align=left valign=top><td>42.</td><td> Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries </td> <td>Nov. 2003</td><td> <li>None</td></tr> <tr align=left valign=top><td>43.</td><td> Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans </td> <td>Mar. 2004</td><td> <li>None</td></tr> <tr align=left valign=top><td>44.</td><td> Economic Condition Reporting: The Statistical Section—an amendment of NCGA Statement 1 </td> <td>May 2004</td><td> <li>None</td></tr> <tr align=left valign=top><td>45.</td><td> [[GASB 45|Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions]]</td> <td>June 2004</td><td> <li>None</td></tr> <tr align=left valign=top><td>46.</td><td> Net Assets Restricted by Enabling Legislation—an amendment of GASB Statement No. 34</td> <td>Dec.2004</td><td> <li>None</td></tr> <tr align=left valign=top><td>47.</td><td> Accounting for Termination Benefits </td> <td>June 2005</td><td> <li>Heavily amended <li>Partially superseded</td></tr> <tr align=left valign=top><td>48.</td><td> Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues </td> <td>September 2006</td><td> <li>None</td></tr> <tr align=left valign=top><td>49.</td><td> Accounting and Financial Reporting for Pollution Remediation Obligations </td> <td>November 2006</td><td> <li>None</td></tr> <tr align=left valign=top><td>50.</td><td> Pension Disclosures—an amendment of GASB Statements No. 25 and No. 27 </td> <td>May 2007</td><td> <li>None</td></tr> <tr align=left valign=top><td>51.</td><td> Accounting and Financial Reporting for Intangible Assets </td> <td>June 2007</td><td> <li>None</td></tr> </table> ==See also== *[[Governmental Accounting Standards Board]] ==External links== *[http://www.gasb.org/st/index.html GASB Statements: Summaries & Status] [[Category:Financial statements]] [[Category:US GAAP]]