Project |
Document Title |
Type of Document |
Issue Date |
Implementation Guide |
Additional Proposal for Implementation Guidance Update—2023 |
Exposure Draft |
January 2023 |
Implementation Guide |
Implementation Guidance Update—2023 |
Exposure Draft |
October 2022 |
Certain Risk Disclosures |
Certain Risk Disclosures |
Exposure Draft |
June 2022 |
Omnibus |
Omnibus 20XX |
Exposure Draft |
July 2021 |
Disclosure Framework |
Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements: Notes to Financial Statements--an amendment of GASB Concepts Statement No. 3 |
Revised Exposure Draft |
June 2021 |
Prior-Period Adjustments |
Accounting Changes and Error Corrections |
Exposure Draft |
May 2021 |
Rename the Comprehensive Annual Financial Report |
The Annual Comprehensive Financial Report |
Exposure Draft |
Apr. 2021 |
Compensated Absences |
Compensated Absences |
Exposure Draft |
Feb. 2021 |
Implementation Guide |
Implementation Guidance Update—2021 |
Exposure Draft |
Nov. 2020 |
Financial Reporting Model Reexamination |
Financial Reporting Model Improvements |
Exposure Draft |
June 2020 |
Recognition of Elements of Financial Statements |
Recognition of Elements of Financial Statements |
Exposure Draft |
June 2020 |
Revenue and Expense Recognition |
Revenue and Expense Recognition |
Preliminary Views |
June 2020 |
CARES-TB |
Accounting and Financial Reporting Issues Related to the Coronvirus Aid, Relief, and Economic Security Acts (CARES) of 2020 and COVID-19 |
Exposure Draft |
June 2020 |
Postponement |
Postponement of the Effective Dates of Certain Authoritative Guidance |
Exposure Draft |
Apr. 2020 |
Certain Component Unit Criteria |
Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans |
Exposure Draft |
Mar. 2020 |
Disclosure Framework |
Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements: Notes to Financial Statements |
Exposure Draft |
Feb. 2020 |
Implementation Guide |
Implementation Guidance Update—2020 |
Exposure Draft |
Nov. 2019 |
Secured Overnight Financing Rate |
Replacement of Interbank Offered Rates |
Exposure Draft |
Sept. 2019 |
Omnibus |
Omnibus 20XX |
Exposure Draft |
June 2019 |
Deferred Compensation Plans |
Internal Revenue Code Section 457 Deferred Compensation Plans That Meet the Definition of a Pension Plan and Supersession of GASB Statement 32 |
Exposure Draft |
June 2019 |
Public-Private and Public-Public Partnerships and Availability Payment Arrangements |
Public-Private and Public-Public Partnerships and Availability Payment Arrangements |
Exposure Draft |
June 2019 |
Subscription-Based Information Technology Arrangements |
Subscription-Based Information Technology Arrangements |
Exposure Draft |
May 2019 |
Implementation Guide |
Leases Implementation Guide |
Exposure Draft |
Feb. 2019 |
Fiduciary Activities |
Fiduciary Activities Implementation Guide |
Exposure Draft |
Dec. 2018 |
Implementation Guide |
Implementation Guidance Update—2019 |
Exposure Draft |
Nov. 2018 |
Conceptual Framework: Recognition |
Recognition of Elements of Financial Statements |
Preliminary Views |
Sept. 2018 |
Financial Reporting Reexamination |
Financial Reporting Model Improvements |
Preliminary Views |
Sept. 2018 |
Conduit Debt Obligations |
Conduit Debt Obligations |
Exposure Draft |
July 2018 |
Revenue and Expense Recognition |
Revenue and Expense Recognition |
Invitation to Comment |
Jan. 2018 |
Capitalization of Interest Costs |
Accounting for Interest Cost during the Period of Construction |
Exposure Draft |
Nov. 2017 |
Implementation Guide |
Implementation Guide No. 201Y-X, Implementation Guidance Update 201Y |
Exposure Draft |
Nov. 2017 |
Equity Interests |
Accounting and Financial Reporting for Majority Equity Interests |
Exposure Draft |
Nov. 2017 |
OPEB |
Implementation Guide No. 201X-Z, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting) |
Exposure Draft |
June 2017 |
Certain Disclosures Related to Debt |
Certain Disclosures Related to Debt, Including Direct Borrowings and Direct Placements (amendment of GASB Statements No. 34, and No. 38 |
Exposure Draft |
June 2017 |
Implementation Guide |
Implementation Guide No. 201X-Y, Implementation Guidance Update—201X |
Exposure Draft |
Nov. 2016 |
Financial Reporting |
Financial Reporting Model Improvements—Governmental Funds |
Invitation to Comment |
Dec. 2016 |
OPEB |
Implementation Guide No. 201X-X, Financial Reporting for Postemployment Benefit Plans Other Than Pensions |
Exposure Draft |
Oct. 2016 |
Omnibus |
Omnibus 201X |
Exposure Draft |
Aug. 2016 |
Certain Debt Extinguishments |
Certain Debt Extinguishments |
Exposure Draft |
Aug. 2016 |
Leases |
Leases |
Exposure Draft |
Jan. 2016 |
Pension Issues |
Pension Issues |
Exposure Draft |
Dec. 2015 |
Certain Asset Retirement Obligations |
Certain Asset Retirement Obligations |
Exposure Draft |
Dec. 2015 |
Fiduciary Activities |
Fiduciary Activities |
Exposure Draft |
Dec. 2015 |
Pensions |
Accounting and Financial Reporting for Pensions through Certain Multiple-Employer Defined Benefit Pension Plans |
Exposure Draft |
Oct. 2015 |
Implementation Guide |
Implementation Guide No. 20XX-X, Implementation Guidance Update—20XX |
Exposure Draft |
Sept. 2015 |
Blending Requirements |
Blending Requirements for Certain Component Units |
Exposure Draft |
June 2015 |
External Investment Pools |
Accounting and Financial Reporting for Certain External Investment Pools |
Exposure Draft |
June 2015 |
Irrevocable Split Interest Agreements |
Accounting and Financial Reporting for Irrevocable Split Interest Agreements |
Exposure Draft |
June 2015 |
Leases |
Leases |
Preliminary Views |
Nov. 2014 |
Fiduciary Responsibilities |
Financial Reporting for Fiduciary Responsibilities |
Preliminary Views |
Nov. 2014 |
Tax Abatement Disclosures |
Tax Abatement Disclosures |
Exposure Draft |
Oct. 2014 |
OPEB |
Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions |
Exposure Draft |
May 2014 |
OPEB |
Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans |
Exposure Draft |
May 2014 |
OPEB |
Accounting and Financial Reporting for Pensions and Financial Reporting for Pension Plans That Are Not Administered through Trusts That Meet Specific Criteria, and Amendments to Certain Provisions of GASB Statements 67 and 68 |
Exposure Draft |
May 2014 |
Fair Value |
Fair Value Measurement and Application |
Exposure Draft |
May 2014 |
GAAP Hierarchy |
Implementation Guide No. 20xx-1 |
Exposure Draft |
December 2013 |
GAAP Hierarchy |
The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments |
Exposure Draft |
December 2013 |
Financial Reporting |
Measurement Concepts for Assets and Liabilities and Fair Value Measurement and Application |
Plain-Language Supplement |
June 2013 |
Pensions |
Pension Transition for Contributions Made Subsequent to the Measurement Date—an amendment of GASB Statement No. 68 |
Exposure Draft |
July 2013 |
Conceptual Framework |
Measurement of Elements of Financial Statements |
Exposure Draft |
June 2013 |
Fair Value Measurement and Application |
Fair Value Measurement and Application |
Preliminary Views |
June 2013 |
Financial Guarantees |
Accounting and Financial Reporting for Nonexchange Financial Guarantee Transactions |
Exposure Draft |
June 2012 |
Government Combinations |
Government Combinations and Disposals of Government Operations |
Exposure Draft |
March 2012 |
Economic Condition Reporting |
Economic Condition Reporting: Financial Projections |
Preliminary Views |
November 2011 |
Practice Issues |
Technical Corrections—an amendment of GASB Statements No. 10
and 62 |
Exposure Draft |
October 2011 |
Financial Reporting |
Reporting Items Previously Recognized as Assets and Liabilities |
Exposure Draft |
August 2011
|
Recognition of Elements in Financial Statements and Measurement Approaches |
Preliminary Views |
June 2011 |
|
Pensions |
Accounting and Financial Reporting for Pensions an amendment of GASB Statement No. 27 |
Exposure Draft |
June 2011 |
Financial Reporting for Pension Plans an amendment of GASB Statement No. 25 |
Exposure Draft |
June 2011 |
Pension Accounting and Financial Reporting Plain-Language Supplement |
Exposure Draft Supplement |
June 2011 |
Termination Provisions |
Derivative Instruments: Application of Hedge Accounting Termination Provisions—an amendment of GASB Statement No. 53 |
Exposure Draft |
February 2011 |
Statement of Net Position |
Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position |
Exposure Draft |
November 2010 |
Service Concession Arrangements (formerly Public/Private Partnerships) |
Accounting and Financial Reporting for Service Concession Arrangements |
Revised Exposure Draft |
June 2010 |
Postemployment Benefit Accounting and Financial Reporting |
Pension Accounting and Financial Reporting by Employers |
Preliminary Views |
June 2010 |
The Financial Reporting Entity |
The Financial Reporting Entity, an amendment of GASB Statements No. 14 and No. 34 |
Exposure Draft |
March 2010 |
Codification of Pre-November 30, 1989 FASB and AICPA Pronouncements |
Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements |
Exposure Draft |
January 2010 |