Completed Projects
Information about Completed Projects
| Project | Status |
| Accounting and Financial Reporting for Pensions Provided through Certain Multiple-Employer Pension Plans | Statement No. 78, Pensions Provided through Certain Multiple-Employer Defined Benefit Pension Plans, Issued in December 2015 |
| Accounting Treatment for Medicare Part D Retiree Drug Subsidy Payments | Technical Bulletin No. 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 |
| Asset Retirement Obligations | Statement No. 83, Certain Asset Retirement Obligations, Issued in November 2016 |
| Blending Requirements for Certain Component Units | Statement No. 80, Blending Requirements for Certain Component Units, Issued in January 2016 |
| Capitalization of Interest Cost | Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period, Issued in June 2018 |
| 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 |
| Certain Debt Extinguishments Issues Using Existing Resources | Statement No. 86, Certain Debt Extinguishment Issues, Issued in May 2017 |
| 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 No. 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 No. 56 Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards, Issued in April 2009 |
| 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: Elements of Financial Statements | Concepts Statement No. 4, Elements of Financial Statements, Issued in June 2007 |
| Conceptual Framework: Measurement of Elements of Financial Statements | Concepts Statement No. 6, Measurement of Elements of Financial Statements, Issued in March 2014 |
| 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 |
| Debt Disclosures, including Direct Borrowing | GASB Statement No. 88, Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements, Issued in April 2018 |
| Derivative Instruments Implementation Guide | Guide to Implementation of GASB Statement No. 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 No. 52, Land and Other Real Estate Held as Investments by Endowments, Issued in November 2007 |
| Equity Interest Ownership Issues | Statement No. 90, Majority Equity Interests, Issued in August 2018 |
| External Investment Pools | Statement No. 79, Certain External Investment Pools and Pool Participants, Issued in December 2015 |
| Fair Value Measurement and Application | Statement No. 72, Fair Value Measurement and Application, Issued in February 2015 |
| Fiduciary Activities | Statement No. 84, Fiduciary Activities, Issued in January 2017 |
| Financial Guarantees | Statement No. 70, Accounting and Financial Reporting for Nonexchange Financial Guarantees, Issued in April 2013 |
| Financial Instruments Omnibus | Statement No. 59, Financial Instruments Omnibus, Issued in June 2010 |
| Financial Reporting Entity: Statement 14 Reexamination | Statement No. 61, The Financial Reporting Entity: Omnibus, an amendment of GASB Statements No. 14 and No. 34, Issued in November 2010 |
| Fund Balance Reporting | Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, Issued in March 2009 |
| GAAP Hierarchy | Statement No. 55, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments, Issued in April 2009 |
| GAAP Hierarchy | Statement No. 76, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments, Issued in June 2015 |
| Government Combinations | Statement No. 69, Government Combinations and Disposals of Government Operations, Issued in January 2013 |
| Implementation Guidance—2016 Update | Implementation Guide No. 2016-1 , Issued in March 2016 |
| Implementation Guidance—2017 Update | Implementation Guide No. 2017-1 , Issued in April 2017. |
| Implementation Guidance—2018 Update | Implementation Guide No. 2018-1 , Issued in April 2018 |
| Implementation Guidance—2019 Update | Implementation Guide No. 2019-1 , Issued in April 2019 |
| 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 74 on Other Postemployment Benefits | Implementation Guide No. 2017-2 , Issued in April 2017 |
| Implementation Guide for Statement 75 on Other Postemployment Benefits | Implementation Guide No. 2017-3 , Issued in November 2017 |
| Implementation Guide for Statement 84 on Fiduciary Activities | Implementation Guide No. 2019-2 , Issued in June 2019 |
| Implementation Guide for Statement 87 on Leases | Implementation Guide No. 2019-3, Issued in August 2019 |
| Intangible Assets | Statement No. 51, Accounting and Financial Reporting for Intangible Assets, Issued in July 2007 |
| Irrevocable Split-Interest Agreements | Statement No. 81, Irrevocable Split-Interest Agreements, Issued in March 2016 |
| Items Previously Reported as Assets and Liabilities | Statement No. 65, Items Previously Reported as Assets and Liabilities, Issued in March 2012 |
| 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 2017 | Statement No. 85, Omnibus 2017, Issued in March 2017 |
| 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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| Other Postemployment Benefits | Implementation Guide, Issued in June 2005 |
| Other Postemployment Benefit Accounting and Financial Reporting | Statements No. 73, Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68, Issued in June 2015
Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, Issued in June 2015 Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions, Issued in June 2015 |
| Pension Accounting and Financial Reporting Implementation Guide | Guide to Implementation of GASB Statement No. 67 on Financial Reporting for Pension Plans , Issued in June 2013
Guide to Implementation of GASB Statement No. 68 on Accounting and Financial Reporting for Pensions , Issued in January 2014 |
| Pension Disclosures—Conforming Changes | Statement No. 50, Pensions Disclosures, Issued in May 2007 |
| Pension Issues | Statement No. 82, Pension Issues, Issued in March 2016 |
| Pension–Transition for Contributions Made Subsequent to the Measurement Date | Statement 71, Pension Transition for Contributions Made Subsequent to the Measurement Date |
| Pollution Remediation Obligations | Statement No. 49, Accounting and Financial Reporting for Pollution Remediation Obligations, Issued in November 2006 |
| Postemployment Benefit Accounting and Financial Reporting | Statement No. 67, Financial Reporting for Pension Plans, Issued in August 2012
Statement No. 68, Accounting and Financial Reporting for Pensions, Issued in August 2012 |
| 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 |
| Sales and Pledges of Receivables and Future Revenues | Statement No. 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 No. 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 No. 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 |
| Subscription Based Information Technology Arrangements | Statement No. 96, Subscription Based Information Technology Arrangements, Issued May 2020 |
| Tax Abatement Disclosures | Statement No. 77, Tax Abatement Disclosures, Issued in August 2015 |
| Technical Corrections | Statement No. 66, Technical Corrections—2012, Issued in March 2012 |