Project Pages
Information about GASB Projects
| Active Projects | Status |
| AICPA Omnibus—UPDATED (08/08/08) |
Currently Being Deliberated |
| ARC Adjustment—UPDATED (08/08/08) |
Proposed Technical Bulletin Available for Comment; Deadline September 30 |
| Codification of Pre-November 30, 1989, FASB Pronouncements |
Research Being Conducted |
| Comprehensive Implementation Guide Update |
2008–2009 Edition Being Developed |
| Conceptual Framework—Recognition and Measurement Attributes—UPDATED (08/08/08) |
Currently Being Deliberated |
| Derivative Instruments Implementation Guide |
Questions Currently Being Collected
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| Economic Condition Reporting |
Research Being Conducted |
| Electronic Financial Reporting |
Research Being Conducted |
| Fair Value Measurement |
Research Being Conducted |
| Fund Balance Reporting—UPDATED (08/08/08) |
Currently Being Deliberated |
| Investment Omnibus |
Research Being Conducted |
| Postemployment Benefit Accounting and Financial Reporting—UPDATED (08/08/08) |
Currently Being Deliberated |
| Public/Private Partnerships—UPDATED (08/08/08) |
Currently Being Deliberated |
| Reporting Unit Presentations/Statement 14 Reexamination |
Deliberations Scheduled to Begin in September |
| Service Efforts and Accomplishments Reporting—UPDATED (08/08/08) |
Request for Response Available for Comment; Deadline October 31 |
| Completed Projects | Status |
| Accounting Treatment for Medicare Part D Retiree Drug Subsidy Payments |
Technical Bulletin 2006-1 Issued in June 2006 |
| Conceptual Framework—Elements of Financial Statements |
Concepts Statement 4, Elements of Financial Statements, Issued in June 2007 |
| Derivatives—UPDATED (08/08/08) |
Statement 53, Accounting and Financial Reporting for Derivative Instruments, issued in June 2008 |
| Endowment Funds—Accounting and Reporting for Land and Other Real Estate Held as Investments |
Statement 52, Land and Other Real Estate Held as Investments by Endowments, issued in November 2007 |
| Intangible Assets |
Statement 51, Accounting and Financial Reporting for Intangible Assets, Issued In July 2007 |
| Other Postemployment Benefits |
Implementation Guide Issued in June 2005 |
| Pension Disclosures—Conforming Changes |
Statement 50, Pensions Disclosures, Issued in May 2007 |
| Pollution Remediation Obligations |
Statement 49, Accounting and Financial Reporting for Pollution Remediation Obligations, Issued in November 2006 |
| Sales and Pledges of Receivables and Future Revenues |
Statement 48, Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues, Issued in September 2006 |
| Statistical Section: Statement 44 |
Implementation Guide Issued in December 2005 |
| Statement 34 |
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