| Project |
Status |
| Accounting Treatment for Medicare Part D Retiree Drug Subsidy Payments |
Technical Bulletin 2006-1 Issued in June 2006
|
| ARC Adjustment |
Technical Bulletin No. 2008-1, Determining the Annual Required Contribution Adjustment for Postemployment Benefits, Issued in November 2008
|
| Certain Implementation Issues Related to Other Postemployment Benefits |
Statement No. 57, OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans, Issued in December 2009
|
| Chapter 9 of the United States Bankruptcy Code |
Statement No. 58, Accounting and Financial Reporting for Chapter 9 Bankruptcies, Issued in December 2009
|
| Codification of Pre-November 30, 1989, FASB Pronouncements |
Statement 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements, Issued in December 2010 |
| Codification of AICPA Accounting Standards in SASs |
Statement 56 Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards, Issued in April 2009
|
| Conceptual Framework—Elements of Financial Statements |
Concepts Statement 4, Elements of Financial Statements, Issued in June 2007
|
| Derivatives |
Statement 53, Accounting and Financial Reporting for Derivative Instruments, issued in June 2008
|
| Derivative Instruments Implementation Guide |
Guide to Implementation of GASB Statement 53 on Accounting and Financial Reporting for Derivative Instruments Issued in April 2009
|
| Derivative Instruments: Application of Hedge Accounting Termination Provisions |
Statement No. 64, Derivative Instruments: Application of Hedge Accounting Termination Provisions, Issued in June 2011 |
| 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
|
| Financial Instruments Omnibus |
Statement 59, Financial Instruments Omnibus, Issued in June 2010
|
| Financial Reporting Entity: Statement 14 Reexamination |
Statement 61, The Financial Reporting Entity: Omnibus, an amendment of GASB Statements No. 14 and No. 34, Issued in November 2010 |
| Fund Balance Reporting |
Statement 54, Fund Balance Reporting and Governmental Fund Type Definitions Issued in March 2009
|
| GAAP Hierarchy |
Statement 55, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments Issued in April 2009
|
Government Combinations
|
Statement 69, Government Combinations and Disposals of Government Operations Issued in January 2013
|
| Intangible Assets |
Statement 51, Accounting and Financial Reporting for Intangible Assets, Issued In July 2007
|
Items Previously Reported as Assets and Liabilities
|
Statement 65, Items Previously Reported as Assets and Liabilities, Issued in March 2012
|
| 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
|
| Postemployment Benefit Accounting and Financial Reporting |
Statement 67, Financial Reporting for Pension Plans, Issued in August 2012
Statement 68, Accounting and Financial Reporting for Pensions, Issued in August 2012 |
| 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
|
| Service Concession Arrangements |
Statement 60, Accounting and Financial Reporting for Service Concession Arrangements, Issued in November 2010 |
| Service Efforts and Accomplishments Reporting |
Suggested Guidelines for Voluntary Reporting, SEA Performance Information, Issued in June 2010 |
| Statement of Net Position |
Statement 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position, Issued in June 2011 |
| Statistical Section: Statement 44 |
Implementation Guide Issued in December 2005
|
| Technical Corrections |
Statement 66, Technical Corrections—2012, Issued in March 2012
|
