Pronouncements

IMPORTANT NOTICE
Certain GASB pronouncements available below may be completely superseded by the issuance of subsequent GASB Pronouncements and are marked accordingly on the title page and download caption. Additionally, certain pronouncements have been partially superseded or amended by subsequent GASB Pronouncements; such subsequent modifications are not marked in the PDF files of the originally issued pronouncements included on this webpage.

The GASB Pronouncements included on this webpage are intended as a general reference to the GASB accounting standards.

The following pronouncements are available for download:
  • Statements of Governmental Accounting Standards 
  • Concepts Statements
  • GASB Interpretations
  • GASB Technical Bulletins
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Copyright Notice

GASB Statements, Concepts Statements, Interpretations, and Technical Bulletins, are copyrighted by the Financial Accounting Foundation, 401 Merritt 7, Norwalk, Connecticut 06856. All rights reserved. The GASB Statements, Concepts Statements, Interpretations, and Technical Bulletins available at this website may be used only for individual personal non-commercial purposes—you may print one copy for such use. No part of the GASB Statements, Concepts Statements, Interpretations, and Technical Bulletins, as available at this website may be further reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the Financial Accounting Foundation.

View GASB Pronouncements

Issued since the GASB's inception in 1984
Statements of Governmental Accounting Standards
[1 - 25]    [26 - 50]    [51 - 71]

Concepts Statements
[1 - 6]

GASB Interpretations
[1 -6]

GASB Technical Bulletins
[99-1 - 2008-1]




Statement No. 71
Pension Transition for Contributions Made Subsequent to the Measurement Date—an amendment of GASB Statement No. 68
Effective Date: The provisions of this Statement should be applied simultaneously with the provisions of Statement 68.
(Issued 11/13)
[Full Text]  [Summary]  [Status]

Statement No. 70
Accounting and Financial Reporting for Nonexchange Financial Guarantees
Effective Date: The provisions of Statement 70 are effective for financial statements for reporting beginning after June 15, 2013. Earlier application is encouraged.
(Issued 04/13)
[Full Text]  [Summary]  [Status]

Statement No. 69
Government Combinations and Disposals of Government Operations

Effective Date: The provisions of Statement 69 are effective for government combinations and disposals of government operations occurring in financial reporting periods beginning after December 15, 2013, and should be applied on a prospective basis. Early application is encouraged.
(Issued 01/13)
[Full Text]  [Summary]  [Status]

Statement No. 68
Accounting and Financial Reporting for Pensions—an amendment of GASB Statement No. 27
Effective Date: The provisions of Statement 68 are effective for fiscal years beginning after June 15, 2014. Earlier application is encouraged.
(Issued 06/12)
[Full Text]  [Summary]  [Status] 

Statement No. 67
Financial Reporting for Pension Plans—an amendment of GASB Statement No. 25
Effective Date: The provisions of Statement 67 are effective for financial statements for fiscal years beginning after June 15, 2013. Earlier application is encouraged.
(Issued 06/12)
[Full Text]  [Summary]  [Status] 

Statement No. 66
Technical Corrections—2012—an amendment of GASB Statements No. 10 and No. 62
Effective Date: The provisions of this Statement are effective for financial statements for periods beginning after December 15, 2012. Earlier application is encouraged.
(Issued 03/12)
[Full Text]  [Summary]  [Status] 

Statement No. 65
Items Previously Reported as Assets and Liabilities
Effective Date: The provisions of this Statement are effective for financial statements for periods beginning after December 15, 2012. Earlier application is encouraged.
(Issued 03/12)
[Full Text]  [Summary]  [Status] 

Statement No. 64
Derivative Instruments: Application of Hedge Accounting Termination Provisions—an amendment of GASB Statement No. 53
Effective Date: The provisions of Statement 64 are effective for financial statements for periods beginning after June 15, 2011, with earlier application encouraged.
(Issued 06/11)
[Full Text]  [Summary]  [Status]  

Statement No. 63
Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position
Effective Date: The provisions of Statement 63 are effective for financial statements for periods beginning after December 15, 2011, with earlier application encouraged.
(Issued 06/11)
[Full Text]  [Summary]  [Status]  

Statement No. 62
Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements
Effective Date: The requirements of this Statement are effective for financial statements for periods beginning after December 15, 2011. Earlier application is encouraged. The provisions of this Statement generally are required to be applied retroactively for all periods presented.
(Issued 12/10)
[Full Text]  [Summary]  [Status] 

Statement No. 61
The Financial Reporting Entity: Omnibus—an amendment of GASB Statements No. 14 and No. 34
Effective Date: The provisions of this Statement are effective for financial statements for periods beginning after June 15, 2012. Earlier application is encouraged.
(Issued 11/10)
[Full Text]  [Summary]  [Status] 

Statement No. 60
Accounting and Financial Reporting for Service Concession Arrangements
Effective Date: For financial statements for periods beginning after December 15, 2011. The provisions of this Statement generally are required to be applied retroactively for all periods presented.
(Issued 11/10)
[Full Text]  [Summary]  [Status] 

Statement No. 59
Financial Instruments Omnibus
Effective date: For periods beginning after June 15, 2010. Earlier application is encouraged.
(Issued 06/10)
[Full Text]  [Summary]  [Status] 

Statement No. 58
Accounting and Financial Reporting for Chapter 9 Bankruptcies

Effective date: For periods beginning after June 15, 2009. Retroactive application is required for all prior periods presented during which a government was in bankruptcy.
(Issued 12/09)
[Full Text ]  [Summary]  [Status] 

Statement No. 57
OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans

Effective date: The provisions of Statement 57 related to the use and reporting of the alternative measurement method are effective immediately. The provisions related to the frequency and timing of measurements are effective for actuarial valuations first used to report funded status information in OPEB plan financial statements for periods beginning after June 15, 2011.
(Issued 12/09)
[Full Text]  [Summary]  [Status] 

Statement No. 56
Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards

Effective date: Effective upon issuance
(Issued 03/09)
[Full Text]  [Summary]  [Status] 

Statement No. 55
The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments

Effective date: Effective upon issuance
(Issued 03/09)
[Full Text]  [Summary]  [Status] 

Statement No. 54
Fund Balance Reporting and Governmental Fund Type Definitions

Effective date: For periods beginning after June 15, 2010
(Issued 02/09)
[Full Text]  [Summary]  [Status] 

Statement No. 53
Accounting and Financial Reporting for Derivative Instruments

Effective date: For periods beginning after June 15, 2009
(Issued 06/08)
[Full Text]  [Summary]  [Status] 

Statement No. 52
Land and Other Real Estate Held as Investments by Endowments

Effective date: For periods beginning after June 15, 2008
(Issued 11/07)
[Full Text]  [Summary]  [Status] 

Statement No. 51
Accounting and Financial Reporting for Intangible Assets

Effective Date: For periods beginning after June 15, 2009
(Issued 06/07)
[Full Text]  [Summary]  [Status] 

Statement No. 50
Pension Disclosures—an amendment of GASB Statements No. 25 and No. 27

Effective date: For periods beginning after June 15, 2007, except for requirements related to the use of the entry age actuarial cost method for the purpose of reporting surrogate funded status and funding progress information for plans that use the aggregate actuarial cost method, which are effective for periods for which the financial statements and required supplementary information contain information resulting from actuarial valuations as of June 15, 2007, or later.
(Issued 05/07)
[Full Text]  [Summary]  [Status] 

Statement No. 49
Accounting and Financial Reporting for Pollution Remediation Obligations

Effective date: For periods beginning after December 15, 2007
(Issued 11/06)
[Full Text]  [Summary]  [Status] 

Statement No. 48
Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues

Effective date: For periods beginning after December 15, 2006
(Issued 09/06)
[Full Text]  [Summary]  [Status] 

Statement No. 47
Accounting for Termination Benefits

Effective date: For periods beginning after June 15, 2005
(Issued 06/05)
[Full Text]  [Summary]  [Status] 

Statement No. 46
Net Assets Restricted by Enabling Legislation—an amendment of GASB Statement No. 34

Effective date: For periods beginning after June 15, 2005. Earlier application is encouraged.
(Issued 12/04)
[Full Text]  [Summary]  [Status] 

Statement No. 45
Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions

Effective date: The requirements of this Statement are effective in three phases based on a government's total annual revenues in the first fiscal year ending after June 15, 1999:

  • Governments that were phase 1 governments for the purpose of implementation of Statement 34—those with annual revenues of $100 million or more—are required to implement this Statement in financial statements for periods beginning after December 15, 2006.
  • Governments that were phase 2 governments for the purpose of implementation of Statement 34—those with total annual revenues of $10 million or more but less than $100 million—are required to implement this Statement in financial statements for periods beginning after December 15, 2007.
  • Governments that were phase 3 governments for the purpose of implementation of Statement 34—those with total annual revenues of less than $10 million—are required to implement this Statement in financial statements for periods beginning after December 15, 2008.

Earlier application of this Statement is encouraged. All component units should implement the requirements of this Statement no later than the same year as their primary government.

(Issued 6/04)
[Full Text]  [Summary]  [Status]

Statement No. 44
Economic Condition Reporting: The Statistical Section—an amendment of NCGA Statement 1

Effective date: Statistical sections prepared for periods beginning after June 15, 2005
(Issued 5/04)
[Full Text]  [Summary]  [Status] 

Statement No. 43
Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans

Effective date: The requirements of this Statement for OPEB plan reporting are effective one year prior to the effective date of the related Statement for the employer (single-employer plan) or for the largest participating employer in the plan (multiple-employer plan). The requirements of the related Statement are effective in three phases based on a government's total annual revenues in the first fiscal year ending after June 15, 1999:

  • Plans in which the sole or largest employer is a phase 1 government—with annual revenues of $100 million or more—are required to implement this Statement in financial statements for periods beginning after December 15, 2005.
  • Plans in which the sole or largest employer is a phase 2 government—with total annual revenues of $10 million or more but less than $100 million—are required to implement this Statement in financial statements for periods beginning after December 15, 2006.
  • Plans in which the sole or largest employer is a phase 3 government—with total annual revenues of less than $10 million—are required to implement this Statement in financial statements for periods beginning after December 15, 2007.

If comparative financial statements are presented, restatement of prior-period financial statements is required. Early implementation is encouraged.

(Issued 4/04)
[Full Text]  [Summary]  [Status]

Statement No. 42
Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries

Effective date: For periods beginning after December 15, 2004
(Issued 11/03)
[Full Text]  [Summary]  [Status] 

Statement No. 41
Budgetary Comparison Schedules—Perspective Differences—an amendment of GASB Statement No. 34

Effective date: This Statement should be implemented simultaneously with Statement 34. For governments that have implemented Statement 34 prior to the issuance of this Statement, the requirements of this Statement are effective for financial statements for periods beginning after June 15, 2002
(Issued 5/03)
[Full Text]  [Summary]  [Status] 

Statement No. 40
Deposit and Investment Risk Disclosures—an amendment of GASB Statement No. 3

Effective Date: For periods beginning after June 15, 2004
(Issued 3/03)
[Full Text]  [Summary]  [Status] 

Statement No. 39
Determining Whether Certain Organizations Are Component Units—an amendment of GASB Statement No. 14

Effective Date: For periods beginning after June 15, 2003
(Issued 5/02)
[Full Text]  [Summary]  [Status] 
Important Notice—Error Correction for Statement No. 39

Statement No. 38
Certain Financial Statement Note Disclosures

Effective Date:  Coincides with the effective date of GASB Statement 34 for the reporting government. That is, the requirements of this Statement are effective in three phases based on a government's total annual revenues in the first fiscal year ending after June 15, 1999:

  • Phase 1 governments—with total annual revenues of $100 million or more—should implement paragraphs 6 through 11 for fiscal periods beginning after June 15, 2001. These governments should implement paragraphs 12 through 15 for fiscal periods beginning after June 15, 2002.
  • Phase 2 governments—with total annual revenues of $10 million or more but less than $100 million—should apply this Statement for fiscal periods beginning after June 15, 2002.
  • Phase 3 governments—with total annual revenues of less than $10 million—should apply this Statement for fiscal periods beginning after June 15, 2003.

Earlier application is encouraged. However, paragraphs 6, 14, and 15 should be implemented only if Statement 34 has also been implemented.

(Issued 6/01)
[Full Text]  [Summary]  [Status]

Statement No. 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

Effective Date:  Coincides with the effective date of GASB Statement 34 for the reporting government. That is, the requirements of this Statement are effective in three phases based on a government’s total annual revenues in the first fiscal year ending after June 15, 1999:

  • Phase 1 governments—with total annual revenues of $100 million or more—should apply the requirements of this Statement in financial statements for periods beginning after June 15, 2001.
  • Phase 2 governments—with total annual revenues of $10 million or more but less than $100 million—should apply the requirements of this Statement in financial statements for periods beginning after June 15, 2002.
  • Phase 3 governments—with total annual revenues of less than $10 million—should apply the requirements of this Statement in financial statements for periods beginning after June 15, 2003.

This Statement should be simultaneously implemented with Statement 34. Earlier application is encouraged, if done in conjunction with early adoption of Statement 34.

(Issued 6/01)
[Full Text]  [Summary]  [Status]

Statement No. 36
Recipient Reporting for Certain Shared Nonexchange Revenues—an amendment of GASB Statement No. 33

Effective date: Simultaneously with Statement 33, for periods beginning after June 15, 2000
(Issued 4/00)
[Full Text]  [Summary]  [Status] 

Statement No. 35
Basic Financial Statements—and Management’s Discussion and Analysis—for Public Colleges and Universities—an amendment of GASB Statement No. 34

Effective Date: In three phases based on a public institution’s total annual revenues, beginning with periods beginning after June 15, 2001 and continuing through periods beginning after June 15, 2003. Public institutions that are component units of a primary government should implement this standard at the same time as that primary government.
(Issued 11/99)
[Full Text]  [Summary]  [Status] 

Statement No. 34
Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments

Effective dates:

  • Phase 1—Financial statements for periods beginning after June 15, 2001, for governments with total annual revenues of $100 million or more in the first fiscal year ending after June 15, 1999. Different provisions apply for reporting general infrastructure assets at transition.
     
  • Phase 2—Financial statements for periods beginning after June 15, 2002, for governments with total annual revenues of $10 million or more but less than $100 million in the first fiscal year ending after June 15, 1999. Different provisions apply for reporting general infrastructure assets at transition. 
  • Phase 3—Financial statements for periods beginning after June 15, 2003, for governments with total annual revenues of less than $10 million in the first fiscal year ending after June 15, 1999. Different provisions apply for reporting general infrastructure assets at transition. 
(Issued 6/99)
[Full Text]  [Preface & Summary]  [Status]

Statement No. 33
Accounting and Financial Reporting for Nonexchange Transactions

Effective date beginning after: June 15, 2000
(Issued 12/98)
[Full Text]  [Summary]  [Status] 

Statement No. 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

Effective date beginning after: December 31, 1998 or when plan assets are held in trust under the requirements of IRC Section 457, subsection (g), if sooner.
(Issued 10/97)
[Full Text]  [Summary]  [Status] 

Statement No. 31
Accounting and Financial Reporting for Certain Investments and for External Investment Pools

Effective date beginning after: June 15, 1997
(Issued 3/97)
[Full Text]  [Summary]  [Status] 

Statement No. 30
Risk Financing Omnibus—an amendment of GASB Statement No. 10

Effective date beginning after: June 15, 1996
(Issued 2/96)
[Full Text]  [Summary]  [Status] 

Statement No. 29
The Use of Not-for-Profit Accounting and Financial Reporting Principles by Governmental Entities

Effective date beginning after: Dec. 15, 1993 (with exceptions)
(Issued 8/95)
[Full Text]  [Summary]  [Status] 

Statement No. 28
Accounting and Financial Reporting for Securities Lending Transactions

Effective date beginning after: Dec. 15, 1997
(Issued 5/95)
[Full Text]  [Summary]  [Status] 

Statement No. 27
Accounting for Pensions by State and Local Governmental Employers

Effective date beginning after: June 15, 1997
(Issued 11/94)
[Full Text]  [Summary]  [Status] 

Statement No. 26 (Superseded)
Financial Reporting for Postemployment Healthcare Plans Administered by Defined Benefit Pension Plans

Effective date beginning after: June 15, 1996
(Issued 11/94)
[Full Text]  [Summary]  [Status] 

Statement No. 25
Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans

Effective date beginning after: June 15, 1996
(Issued 11/94)
[Full Text]  [Summary]  [Status] 

Statement No. 24
Accounting and Financial Reporting for Certain Grants and Other Financial Assistance

Effective date beginning after: June 15, 1995
(Issued 6/94)
[Full Text]  [Summary]  [Status]  

Statement No. 23
Accounting and Financial Reporting for Refundings of Debt Reported by Proprietary Activities

Effective date beginning after: June 15, 1994
(Issued 12/93)
[Full Text]  [Summary]  [Status] 

Statement No. 22 (Superseded)
Accounting for Taxpayer-Assessed Tax Revenues in Governmental Funds

Effective date beginning after: June 15, 1994
(Issued 12/93)
[Full Text]  [Summary]  [Status] 

Statement No. 21
Accounting for Escheat Property

Effective date beginning after: June 15, 1994
(Issued 10/93)
[Full Text]  [Summary]  [Status] 

Statement No. 20 (Superseded)
Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting

Effective date beginning after: Dec. 15, 1993
(Issued 9/93)
[Full Text]  [Summary]  [Status] 

Statement No. 19 (Superseded)
Governmental College and University Omnibus Statement—an amendment of GASB Statements No. 10 and 15

Effective date beginning after: Various
(Issued 9/93)
[Full Text]  [Summary]  [Status] 

Statement No. 18
Accounting for Municipal Solid Waste Landfill Closure and Postclosure Care Costs

Effective date beginning after: June 15, 1993
(Issued 8/93)
[Full Text]  [Summary]  [Status] 

Statement No. 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

Effective date on issuance: June 1993
(Issued 6/93)
[Full Text]  [Summary]  [Status] 

Statement No. 16
Accounting for Compensated Absences

Effective date beginning after: June 15, 1993
(Issued 11/92)
[Full Text]  [Summary]  [Status] 

Statement No. 15 (Superseded)
Governmental College and University Accounting and Financial Reporting Models

Effective date beginning after: June 15, 1992
(Issued 10/91)
[Full Text]  [Summary]  [Status] 

Statement No. 14
The Financial Reporting Entity

Effective date beginning after: Dec. 15, 1992
(Issued 6/91)
[Full Text]  [Summary]  [Status] 

Statement No. 13
Accounting for Operating Leases with Scheduled Rent Increases

Effective date beginning after: Various
(Issued 5/90)
[Full Text]  [Summary]  [Status] 

Statement No. 12 (Superseded)
Disclosure of Information on Postemployment Benefits Other Than Pension Benefits by State and Local Governmental Employers

Effective date beginning after: June 15, 1990
(Issued 5/90)
[Full Text]  [Summary]  [Status] 

Statement No. 11 (Superseded)
Measurement Focus and Basis of Accounting—Governmental Fund Operating Statements

Effective date ending after: Deferred
(Issued 5/90)
[Full Text]  [Summary]  [Status] 

Statement No. 10
Accounting and Financial Reporting for Risk Financing and Related Insurance Issues

Effective date ending after: Various
(Issued 11/89)
[Full Text]  [Summary]  [Status] 

Statement No. 9
Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund Accounting

Effective date beginning after: Dec. 15, 1989
(Issued 9/89)
[Full Text]  [Summary]  [Status] 

Statement No. 8 (Superseded)
Applicability of FASB Statement No. 93,"Recognition of Depreciation by Not-for-Profit Organizations," to Certain State and Local Governmental Entities

Effective date on issuance: Jan. 1988
(Issued 1/88)
[Full Text]  [Summary]  [Status] 

Statement No. 7
Advance Refundings Resulting in Defeasance of Debt

Effective date beginning after: Dec. 15, 1986
(Issued 3/87)
[Full Text]  [Summary]  [Status] 

Statement No. 6
Accounting and Financial Reporting for Special Assessments

Effective date beginning after: June 15, 1987
(Issued 1/87)
[Full Text]  [Summary]  [Status] 

Statement No. 5 (Superseded)
Disclosure of Pension Information by Public Employee Retirement Systems and State and Local Governmental Employers

Effective date beginning after: Dec. 15, 1986
(Issued 11/86)
[Full Text]  [Summary]  [Status] 

Statement No. 4 (Superseded)
Applicability of FASB Statement No. 87, "Employers' Accounting for Pensions," to State and Local Governmental Employers

Effective date on issuance: Sept. 1986
(Issued 9/86)
[Full Text]  [Summary]  [Status] 

Statement No. 3
Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements

Effective date ending after: Dec. 15, 1986
(Issued 4/86)
[Full Text]  [Summary]  [Status] 

Statement No. 2 (Superseded)
Financial Reporting of Deferred Compensation Plans Adopted under the Provisions of Internal Revenue Code Section 457

Effective date ending after: Dec. 15, 1986
(Issued 1/86)
[Full Text]  [Summary]  [Status] 

Statement No. 1
Authoritative Status of NCGA Pronouncements and AICPA Industry Audit Guide

Effective date on issuance: July 1984
(Issued 7/84)
[Full Text]  [Summary]  [Status]




Concepts Statement No. 6
Measurement of Elements of Financial Statements
Effective date: None stated
(Issued 03/14)
[Full Text]  [Summary]  [Status] 

Concepts Statement No. 5
Service Efforts and Accomplishments Reporting—an amendment of GASB Concepts Statement No. 2
Effective date: None stated
(Issued 11/08)
[Full Text]  [Summary]  [Status] 

Concepts Statement No. 4
Elements of Financial Statements
Effective date: None stated
(Issued 06/07)
[Full Text]  [Summary]  [Status] 

Concepts Statement No. 3
Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements
Effective date: None stated
(Issued 04/05)
[Full Text]  [Summary]  [Status] 

Concepts Statement No. 2
Service Efforts and Accomplishments Reporting—as amended by GASB Concepts Statements No. 3 and 5
Effective date: None stated
(Issued 11/08)
[Full Text]

Concepts Statement No. 2
Service Efforts and Accomplishments Reporting
Effective date: None stated
(Issued 04/94)
[Full Text]  [Summary]  [Status] 

Concepts Statement No. 1
Objectives of Financial Reporting
Effective date: None stated
(Issued 05/87)
[Full Text]  [Summary]  [Status] 




Interpretation No. 6
Recognition and Measurement of Certain Liabilities and Expenditures in Governmental Fund Financial Statements—an interpretation of NCGA Statements 1, 4, and 5; NCGA Interpretation 8; and GASB Statements No. 10, 16, and 18

Effective date:

Coincides with the effective date of Statement 34 for the reporting government. That is, the requirements of this Interpretation are effective in three phases based on a government’s total annual revenues in the first fiscal year ending after June 15, 1999:

  • Phase 1 governments-with annual revenues of $100 million or more-should apply the requirements of this Interpretation in financial statements for periods beginning after June 15, 2001.
     
  • Phase 2 governments-with total annual revenues of $10 million or more but less than $100 million-should apply the requirements of this Interpretation in financial statements for periods beginning after June 15, 2002.
     
  • Phase 3 governments-with total annual revenues of less than $10 million-should apply the requirements of this Interpretation in financial statements for periods beginning after June 15, 2003. 

This Interpretation should be simultaneously implemented with Statement 34. Earlier application is encouraged, if done in conjunction with early adoption of Statement 34.

(Issued 03/00)
[Full Text]  [Summary]  [Status] 

Interpretation No. 5
Property Tax Revenue Recognition in Governmental Funds—an interpretation of NCGA Statement 1 and an amendment of NCGA Interpretation 3
Effective date beginning after: June 15, 2000
(Issued 11/97)
[Full Text]  [Summary]  [Status] 

Interpretation No. 4
Accounting and Financial Reporting for Capitalization Contributions to Public Entity Risk Pools—an interpretation of GASB Statements No. 10 and 14
Effective date beginning after: June 15, 1996
(Issued 02/96)
[Full Text]  [Summary]  [Status] 

Interpretation No. 3
Financial Reporting for Reverse Repurchase Agreements—an interpretation of GASB Statement No. 3

Effective date beginning after: December 15, 1995
(Issued 01/96)
[Full Text]  [Summary]  [Status] 

Interpretation No. 2
Disclosure of Conduit Debt Obligations—an interpretation of NCGA Statement 1

Effective date beginning after: December 15, 1995
(Issued 08/95)
[Full Text]  [Summary]  [Status] 

Interpretation No. 1
Demand Bonds Issued by State and Local Governmental Entities—an interpretation of NCGA Statement 1 and NCGA Interpretation 9

Effective date ending after: June 15, 1985 (with exceptions)
(Issued 12/84)
[Full Text]  [Summary]  [Status]




Technical Bulletin No. 2008-1
Determining the Annual Required Contribution Adjustment for Postemployment Benefits
Effective Date: For pensions, financial statements for periods ending after December 15, 2008. For OPEB, simultaneously with Statement 45.
(Issue 12/08)
[Full Text]  [Status]  

Technical Bulletin No. 2006-1
Accounting and Financial Reporting by Employers and OPEB Plans for Payments from the Federal Government Pursuant to the Retiree Drug Subsidy Provisions of Medicare Part D
Effective Date: Upon issuance, except for provisions related to GASBS 45. For provisions related to GASBS 45, simultaneously with that Statement.
(Issued 06/06)
[Full Text]  [Status] 

Technical Bulletin No. 2004-2
Recognition of Pension and Other Postemployment Benefit Expenditures/Expense and Liabilities by Cost-Sharing Employers
Effective Date: For pensions, December 15, 2004. For OPEB, simultaneously with Statement 45.
(Issued 12/04)
[Full Text]  [Status] 

Technical Bulletin No. 2004-1
Tobacco Settlement Recognition and Financial Reporting Entity Issues
Effective Date: June 15, 2004
(Issued 04/04)
[Full Text]  [Status] 

Technical Bulletin No. 2003-1 (Superseded)
Disclosure Requirements for Derivatives Not Reported at Fair Value on the Statement of Net Assets
Effective Date: Financial statements issued after June 15, 2003
(Issued06/03)
[Full Text]  [Status] 

Technical Bulletin No. 2000-1
Disclosures about Year 2000 Issues—an rescission of GASB Technical Bulletins 98-1 and 99-1
Effective Date: Financial statements issued after February 22, 2000
(Issued 02/00)
[Full Text]  [Status] 

Technical Bulletin No. 99-1 (Superseded)
Disclosures about Year 2000 Issues—an amendment of Technical Bulletin 98-1
Effective Date: On issuance
(Issued 03/99)
[Full Text]  [Status] 

Technical Bulletin No. 98-1 (Superseded)
Disclosures about Year 2000 Issues
Effective Date: Financial statements on which the auditor’s report is dated after October 15, 1998
(Issued 10/98)
[Full Text]  [Status] 

Technical Bulletin No. 97-1 (Superseded)
Classification of Deposits and Investments into Custodial Credit Risk Categories for Certain Bank Holding Company Transactions
Effective Date: Financial statements for periods beginning after December 15, 1997
(Issued 11/97)
[Full Text]  [Status] 

Technical Bulletin No. 96-1 (Superseded)
Application of Certain Pension Disclosure Requirements for Employers Pending Implementation of GASB Statement 27
Effective Date: On issuance
(Issued 08/96)
[Full Text]  [Status] 

Technical Bulletin No. 94-1 (Superseded)
Disclosures about Derivatives and Similar Debt and Investment Transactions
Effective Date: December 15, 1994
(Issued 12/94)
[Full Text]  [Status] 

Technical Bulletin No. 92-1 (Superseded)
Display of Governmental College and University Compensated Absences Liabilities
Effective Date: On issuance
(Issued 10/92)
[Full Text]  [Status] 

Technical Bulletin No. 87-1 (Superseded)
Applying Paragraph 68 of GASB Statement 3
Effective Date: On issuance
(Issued 01/87)
[Full Text]  [Status] 

Technical Bulletin No. 84-1
Purpose and Scope of GASB Technical Bulletins and Procedures for Issuance
Effective Date: None stated
(Issued 10/84)
[Full Text]  [Status]