| 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
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| 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 |