List of GASB Statements

The Governmental Accounting Standards Board Statements (GASB Statements in short) are issued by 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).

No.	Title	Issue date	Changes
1.	Authoritative Status of NCGA Pronouncements and AICPA Industry Audit Guide	July 1984	Amended Partially superseded
2.	Financial Reporting of Deferred Compensation Plans Adopted under the Provisions of Internal Revenue Code Section 457	Jan. 1986	Amended and later superseded by GASBS 32
3.	Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements	Apr. 1986	Heavily amended Partially superseded
4.	Applicability of FASB Statement No. 87, "Employers' Accounting for Pensions," to State and Local Governmental Employers	Sept. 1986	Amended and later superseded by GASBS 27
5.	Disclosure of Pension Information by Public Employee Retirement Systems and State and Local Governmental Employers	Nov. 1986	Amended Partially superseded
6.	Accounting and Financial Reporting for Special Assessments	Jan. 1987	Amended Will be partially superseded
7.	Advance Refundings Resulting in Defeasance of Debt	Mar. 1987	Amended Partially superseded
8.	Applicability of FASB Statement No. 93,"Recognition of Depreciation by Not-for-Profit Organizations," to Certain State and Local Governmental Entities	Jan 1988	Superseded by GASBS 35, 5 Amended
9.	Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund Accounting	Sept. 1989	Heavily amended Partially superseded
10.	Accounting and Financial Reporting for Risk Financing and Related Insurance Issues	Nov. 1989	Heavily amended Partially superseded
11.	Measurement Focus and Basis of Accounting--Governmental Fund Operating Statements	May 1990	Partially superseded
12.	Disclosure of Information on Postemployment Benefits Other Than Pension Benefits by State and Local Governmental Employers	May 1990	Amended Partially supersede Will be superseded by GASBS 45
13.	Accounting for Operating Leases with Scheduled Rent Increases	May 1990	Amended
14.	The Financial Reporting Entity	June 1991	Heavily amended Partially superseded
15.	Governmental College and University Accounting and Financial Reporting Models	Oct. 1991	Superseded by GASBS 35, 5 Paragraph 4a amended by GASBS 19, 3
16.	Accounting for Compensated Absences	Nov. 1992	Amended Partially superseded
17.	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	June 1993	Amended Partially superseded
18.	Accounting for Municipal Solid Waste Landfill Closure and Postclosure Care Costs	Aug. 93	Amended Partially superseded
19.	Governmental College and University Omnibus Statement--an amendment of GASB Statements No. 10 and 15	Sept. 1993 1974	Superseded by GASBS 35, 5
20.	Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting	Sept. 1993	Amended Partially superseded
21.	Accounting for Escheat Property	Oct. 1993	Amended Partially superseded
22.	Accounting for Taxpayer-Assessed Tax Revenues in Governmental Funds	Dec. 1993	Superseded by GASBS 33, 7-16
23.	Accounting and Financial Reporting for Refundings of Debt Reported by Proprietary Activities	Dec. 1993	Amended Partially superseded
24.	Accounting and Financial Reporting for Certain Grants and Other Financial Assistance	June 1994	Amended Partially superseded
25.	Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans	Nov. 1994	Amended Partially superseded
26.	Financial Reporting for Postemployment Healthcare Plans Administered by Defined Benefit Pension Plans	Nov. 1994	Amended Will be superseded by GASBS 43
27.	Accounting for Pensions by State and Local Governmental Employers	Nov. 1994	Amended Partially superseded
28.	Accounting and Financial Reporting for Securities Lending Transactions	May 1995	Amended Partially superseded
29.	The Use of Not-for-Profit Accounting and Financial Reporting Principles by Governmental Entities	Aug. 1995	Amended Partially superseded
30.	Risk Financing Omnibus--an amendment of GASB Statement No. 10	Feb. 1996	Amended
31.	Accounting and Financial Reporting for Certain Investments and for External Investment Pools	Mar. 1997	Amended
32.	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	Oct. 1997	Amended
33.	Accounting and Financial Reporting for Nonexchange Transactions	Dec. 1998	Amended Partially superseded
34.	Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments	June 1999	Heavily amended Partially superseded
35.	Basic Financial Statements—and Management’s Discussion and Analysis—for Public Colleges and Universities—an amendment of GASB Statement No. 34	Nov. 1999	None
36.	Recipient Reporting for Certain Shared Nonexchange Revenues—an amendment of GASB Statement No. 33	Apr. 2000	None
37.	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	June 2001	None
38.	Certain Financial Statement Note Disclosures	June 2001	None
39.	Determining Whether Certain Organizations Are Component Units—an amendment of GASB Statement No. 14	May 2002	None
40.	Deposit and Investment Risk Disclosures—an amendment of GASB Statement No. 3	Apr. 2003	None
41.	Budgetary Comparison Schedules—Perspective Differences—an amendment of GASB Statement No. 34	May 2003	None
42.	Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries	Nov. 2003	None
43.	Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans	Mar. 2004	None
44.	Economic Condition Reporting: The Statistical Section—an amendment of NCGA Statement 1	May 2004	None
45.	Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions	June 2004	None
46.	Net Assets Restricted by Enabling Legislation—an amendment of GASB Statement No. 34	Dec.2004	None
47.	Accounting for Termination Benefits	June 2005	Heavily amended Partially superseded
48.	Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues	September 2006	None
49.	Accounting and Financial Reporting for Pollution Remediation Obligations	November 2006	None
50.	Pension Disclosures—an amendment of GASB Statements No. 25 and No. 27	May 2007	None
51.	Accounting and Financial Reporting for Intangible Assets	June 2007	None
52.	Land and Other Real Estate Held as Investments by Endowments	Nov. 2007	None
53.	Accounting and Financial Reporting for Derivative Instruments	June 2008	None
54.	Fund Balance Reporting and Governmental Fund Type Definitions	March 2009	None
55.	The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments	March 2009	None
56.	Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards	March 2009	None
57.	OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans	December 2009	None
58.	Accounting and Financial Reporting for Chapter 9 Bankruptcies	December 2009	None

See also

• Governmental Accounting Standards Board

External links

• GASB Statements: Summaries & Status