Recently Completed Projects

Information about Receently Completed Projects

Project Status
Certain Component Unit Criteria, and Accounting and Financial Reporting for Section 457 Plans Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans, Issued June 2020
Compensated Absences—Reexamination of Statement 16   Statement No. 101, Compensated Absences, Issued in June 2022
Conceptual Framework: Disclosure Framework   Concepts Statement No. 7, Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements: Notes to Financial Statements, Issued in June 2022
Conceptual Framework: Recognition Removed from the technical plan in August 2023.
Conduit Debt—Reexamination of Interpretation 2 Statement No. 91, Conduit Debt Obligations, Issued in May 2019
COVID-19 and CARES Act Technical Bulletin Technical Bulletin No. 2020-1, Accounting and Financial Reporting Issues Related to the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and Coronavirus Diseases, Issued in June 2020
Implementation Guidance—2020 Update Implementation Guide No. 2020-1, Issued in April 2020
Implementation Guidance—2021 Update Implementation Guide No. 2021-1, Issued in May 2021
Implementation Guidance—2023 Update Implementation Guide No. 2031-1, Issued in June 2023
Implementation Guide for Statement 87 on Leases Implementation Guide No. 2019-3, Issued in August 2019
Leases—Reexamination of NCGA Statement 5 and GASB Statement 13 Statement No. 87, Leases, Issued in June 2017
London Interbank Offered Rate Replacement Statement No. 93, Replacement of Interbank Offered Rates, Issued in March 2020
Omnibus 2020 Statement No. 92, Omnibus 2020, Issued in January 2020
Omnibus 2022 Statement No. 99, Omnibus 2022, Issued in April 2022
Postponement of the Effective Dates of Certain Authoritative Guidance Statement No. 95, Postponement of the Effective Dates of Certain Authoritative Guidance, Issued in May 2020
Prior-Period Adjustments, Accounting Changes, and Error Corrections—Reexamination of Statement 62 Statement No. 100, Accounting Changes and Error Corrections—an amendment of GASB Statement No. 62, Issued in June 2022
Public Private Partnerships and Availability Payment Arrangements including Reexamination of Statement 60 Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements, Issued in March 2020
Renaming the Comprehensive Annual Financial Report GASB Statement No. 98, The Annual Comprehensive Financial Report, Issued in October 2021
Subscription Based Information Technology Arrangements Statement No. 96, Subscription Based Information Technology Arrangements, Issued May 2020