PAST DUE PROCESS DOCUMENTS

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Exposure Drafts

Proposed Statements

 
Date Issued Title
July 2021 Omnibus 20XX
May 2021 Accounting Changes and Error Corrections
April 2021 The Annual Comprehensive Financial Report
February 2021 Compensated Absences
June 2020 Financial Reporting Model Improvements
April 2020 Postponement of the Effective Dates of Certain Authoritative Guidance
March 2020 Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans
September 2019 Replacement of Interbank Offered Rates
June 2019 Internal Revenue Code Section 457 Deferred Compensation Plans That Meet the Definition of a Pension Plan and Supersession of GASB Statement 32
June 2019 Public-Private and Public-Public Partnerships and Availability Payment Arrangements
June 2019 Omnibus 20XX
May 2019 Subscription-Based Information Technology Arrangements
July 2018 Conduit Debt Obligations
November 2017 Accounting for Interest Cost during the Period of Construction
November 2017 Accounting and Financial Reporting for Majority Equity Interests
June 2017 Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements
September 2016 Omnibus 201X
August 2016 Certain Debt Extinguishment Issues
Jannuary 2016 Leases
December 2015 Fiduciary Activities
December 2015 Certain Asset Retirement Obligations
December 2015 Pension Issues
October 2015 Accounting and Financial Reporting for Pensions Provided through Certain Multiple-Employer Defined Benefit Pension Plans
June 2015 Accounting and Financial Reporting for Certain External Investment Pools
June 2015 Blending Requirements for Certain Component Units
June 2015 Accounting and Financial Reporting for Irrevocable Split-Interest Agreements
October 2014 Tax Abatement Disclosures
May 2014 Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans
May 2014 Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions
May 2014 Accounting and Financial Reporting for Pensions and Financial Reporting for Pension Plans That Are Not Administered through Trusts That Meet Specified Criteria, and Amendments to Certain Provisions of GASB Statements 67 and 68
May 2014 Fair Value Measurement and Application
December 2013 The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments
June 2013 Pension Transition for Contributions Made Subsequent to the Measurement Date
June 2012 Accounting and Financial Reporting for Nonexchange Financial Guarantee Transactions
March 2012 Government Combinations and Disposals of Government Operations
October 2011 Technical Corrections
August 2011 Reporting Items Previously Recognized as Assets and Liabilities
June 2011 Plain-Language Supplement, Pension Accounting and Financial Reporting
June 2011 Accounting and Financial Reporting for Pensions
June 2011 Financial Reporting for Pension Plans
February 2011 Derivative Instruments: Application of Hedge Accounting Termination Provisions
November 2010 Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position
June 2010 Accounting and Financial Reporting for Service Concession Arrangements (Revised)
January 2010 Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements with Appendix D
January 2010 Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements without Appendix D
June 2009 Financial Instruments Omnibus
June 2009 Accounting and Financial Reporting for Service Concession Arrangements
June 2009 Accounting and Financial Reporting for Chapter 9 Bankruptcies
August 2008 The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments
August 2008 Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards
February 2008 Fund Balance Reporting and Governmental Fund Type Definitions
June 2007 Accounting and Financial Reporting for Derivative Instruments
June 2007 Plain-Language Supplement, Accounting and Financial Reporting for Derivative Instruments
March 2007 Land and Other Real Estate Held as Investments by Endowments
December 2006 Accounting and Financial Reporting for Intangible Assets
December 2006 Pension Disclosures
January 2006 Accounting and Financial Reporting for Pollution Remediation Obligations
September 2005 Sales and Pledges of Receivables and Future Revenues
December 2004 Accounting for Termination Benefits
June 2004 Net Assets Restricted by Enabling Legislation
January 2004 Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions
September 2003 Economic Condition Reporting: The Statistical Section
February 2003 Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans
February 2003 Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions
December 2002 Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries
December 2002 Budgetary Comparison Schedules—Perspective Differences
June 2002 Deposit and Investment Risk Disclosures
July 2001 The Financial Reporting Entity—Affiliated Organizations
December 2000 Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments: Omnibus
June 2000 Plain-Language Supplement, Certain Financial Statement Note Disclosures
June 2000 Certain Financial Statement Note Disclosures
November 1999 Recipient Reporting for Certain Shared Nonexchange Revenues
June 1999 Recognition and Measurement of Certain Liabilities and Expenditures in Governmental Fund Financial Statements
June 1999 Basic Financial Statements—and Management's Discussion and Analysis—for Public Colleges and Universities (Revised)
June 1997 Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans
May 1997 Property Tax Revenue Recognition in Government Funds
April 1997 Basic Financial Statements—and Management's Discussion and Analysis—for Public Colleges and Universities
March 1997 Accounting and Financial Reporting for Nonexchange Transactions
March 1996 Accounting and Financial Reporting for Certain Investments and for External Investment Pools
August 1995 Risk Financing Omnibus Statement
March 1995 The Use of Not-for-Profit Accounting and Financial Reporting Principles by Governmental Entities
December 1994 The Financial Reporting Entity—Affiliated Organizations
December 1994 Accounting and Financial Reporting for Securities Lending Transactions
February 1994 Financial Reporting for Postemployment Healthcare Plans Administered by Defined Benefit Pension Plans
February 1994 Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans
January 1994 Accounting and Financial Reporting for Certain Grants and Other Financial Assistance
July 1993 Accounting for Taxpayer-Assessed Tax Revenues in Governmental Funds
June 1993 Accounting and Financial Reporting for Refundings of Debt Reported by Proprietary Activities
May 1993 Accounting for Escheat Property
April 1993 Governmental College and University Omnibus Statement
April 1993 Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting
December 1992 Measurement Focus and Basis of Accounting—Governmental Fund Operating Statements: Amendment of the Effective Dates of GASB Statement No. 11 and Related Statements
June 1992 Accounting for Municipal Solid Waste Landfill Closure and Postclosure Care Costs
December 1991 Accounting for Compensated Absences
April 1991 Governmental College and University Accounting and Financial Reporting Models
March 1990 The Financial Reporting Entity
January 1990 Accounting for Pensions by State and Local Governmental Employers
November 1989 Accounting for Operating Leases with Scheduled Rent Increases
November 1989 Disclosure of Information on Postemployment Benefits Other Than Pensions by State and Local Governmental Employers
August 1989 Measurement Focus and Basis of Accounting—Governmental Fund Operating Statements (Revised)
December 1988 Accounting and Financial Reporting for Risk Financing and Related Insurance Issues
November 1988 Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund Accounting
December 1987 Measurement Focus and Basis of Accounting—Governmental Funds
August 1987 Applicability of FASB Statement No. 93, Recognition of Depreciation by Not-for-Profit Organizations, to Certain State and Local Governmental Entities
July 1986 Accounting and Financial Reporting for Special Assessments
May 1986 Applicability of FASB Statement No. 87, Employers' Accounting for Pensions, to State and Local Governmental Employers
September 1985 Financial Reporting of Deferred Compensation Plans Adopted under the Provisions of Internal Revenue Code Section 457 for State and Local Government Employees
August 1985 Disclosure of Defined Benefit Pension Information for Public Employee Retirement Systems and State and Local Governmental Employers
June 1985 Accounting and Financial Reporting for Deposits with Financial Institutions, Investments including Repurchase Agreements, and Reverse Repurchase Agreements
 

Proposed Interpretations

 
Date Issued Title
June 1999 Recognition and Measurement of Certain Liabilities and Expenditures in Governmental Fund Financial Statements-an interpretation of NCGA Statements 1, 4, and 5; NCGA Interpretation 8; and GASB Statements No. 10, 16, and 18
May 1997 Property Tax Revenue Recognition in Governmental Funds—an interpretation of NCGA Statement 1 and an amendment of NCGA Interpretation 3
August 1995 Accounting and Financial Reporting for Capitalization Contributions to Public Entity Risk Pools—an interpretation of GASB Statements No. 10 and 14
August 1995 Financial Reporting for Reverse Repurchase Agreements—an interpretation of GASB Statement 3
February 1995 Disclosure of Conduit Debt Obligations—an interpretation of NCGA Statement 1
June 1986 Advance Refundings Resulting in Defeasance of Debt—an interpretation of NCGA Interpretation 9
1984 Demand Bonds Issued by State and Local Governmental Entities—an interpretation of NCGA Statement 1 and NCGA Interpretation 9
 

Proposed Technical Bulletins

 
Date Issued Title
June 2020 Accounting and Financial Reporting Issues Related to the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) of 2020 and Coronavirus Diseases
July 2008 Determining the Annual Required Contribution Adjustment for Postemployment Benefits
February 2006 Accounting and Financial Reporting by Employers and OPEB Plans for Payments from the Federal Government Pursuant to the Retiree Drug Subsidy Provisions of Medicare Part D
October 2004 Recognition of Pension and Other Postemployment Benefit Expenditures/Expense and Liabilities
December 2003 Tobacco Settlement Recognition and Financial Reporting Entity Issues
April 2003 Disclosure Requirements for Derivatives Not Reported at Fair Value on the Statement of Net Assets
February 2000 Disclosures about Year 2000 Issues—a rescission of GASB Technical Bulletins 98-1 and 99-1
March 1999 Disclosures about Year 2000 Issues—an amendment of Technical Bulletin 98-1
July 1998 Disclosures about Year 2000 Resources Committed
June 1997 Classification of Deposits and Investments into Custodial Credit Risk Categories for Certain Bank Holding Company Transactions
June 1996 Application of Certain Pension Disclosure Requirements for Employers Pending Implementation of GASB Statement 27
October 1994 Disclosures about Derivatives and Similar Debt and Investment Transactions
May 1992 Display of Governmental College and University Compensated Absences Liabilities
November 1986 Definition of Certain Terms Used in GASB Statement 3
October 1984 Purpose and Scope of GASB Technical Bulletins and Procedures for Issuance
 

Proposed Implementation Guides

 
Date Issued Title
November 2020 Implementation Guidance Update—2021
November 2019 Implementation Guidance Update—2020
February 2019 Implementation Guide—Leases
December 2018 Implementation Guide—Fiduciary Activities
November 2018 Implementation Guidance Update—2019
November 2017 Implementation Guidance Update—201Y
June 2017 Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (and Certain Issues Related to OPEB Plan Reporting)
November 2016 Implementation Guidance Update—201X
October 2016 Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans
December 2013 Implementation Guide No. 20XX-1
 

Proposed Concepts Statements

 
Date Issued Title
June 2021 Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements: Notes to Financial Statements (Revised)
June 2020 Recognition of Elements of Financial Statements
February 2020 Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements: Notes to Financial Statements
June 2013 Measurement of Elements of Financial Statements
June 2013 Plain-Language Supplement, Measurement Concepts for Assets and Liabilities and Fair Value Measurement and Application
April 2008 Service Efforts and Accomplishments Reporting—an amendment of GASB Concepts Statement No. 2
August 2006 Elements of Financial Statements
June 2004 Communication Methods
September 1993 Service Efforts and Accomplishments Reporting
October 1986 Objectives of Financial Reporting (Revised)
January 1986 Objectives of Financial Reporting
 

Preliminary Views

 
Date Issued Title
September 2018 Financial Reporting Model Improvements
September 2018 Recognition of Elements of Financial Statements
November 2014 Leases
November 2014 Financial Reporting for Fiduciary Responsibilities
June 2013 Fair Value Measurement and Application
November 2011 Economic Condition Reporting: Financial Projections
June 2011 Recognition of Elements of Financial Statements and Measurement Approaches
June 2010 Pension Accounting and Financial Reporting by Employers
June 2010 Plain-Language Supplement, Pension Acounting and Financial Reporting by Employers
April 2006 Accounting and Financial Reporting for Derivatives
April 2006 Plain-Language Supplement, Accounting and Financial Reporting for Derivatives
March 2005 Accounting and Financial Reporting for Pollution Remediation Obligations
June 1995 Governmental Financial Reporting Model: Core Financial Statements
June 1995 College and University Financial Reporting Model: Core Financial Statements
December 1992 Service Efforts and Accomplishments Reporting
April 1992 Implementation of GASB Statement No. 11, "Measurement Focus and Basis of Accounting-Governmental Fund Operating Statements"
October 1988 State and Local Governmental Employers' Accounting for Pensions
 

Invitations to Comment

 
Date Issued Title
January 2018 Revenue and Expense Recognition
December 2016 Financial Reporting Model Improvements—Governmental Funds
March 2009 Pension Accounting and Financial Reporting
October 2006 Fund Balance Reporting and Governmental Fund Type Definitions
June 1994 Governmental Financial Reporting Model
June 1994 College and University Financial Reporting Model
 

Discussion Memorandums

 
Date Issued Title
April 1992 Grants and Other Financial Assistance of Cash, Food Stamps, and Vouchers
March 1989 Capital Reporting
September 1988 Measurement Focus of Governmental Business-Type Activities or Entities
June 1988 The Financial Reporting Entity
September 1987 Accounting and Financial Reporting for Risk Management Activities
August 1987 Accounting and Financial Reporting for Capital Assets of Governmental Entities
October 1985 Accounting and Financial Reporting for Special Assessments
February 1985 Measurement Focus and Basis of Accounting—Governmental Funds
February 1985 Financial Reporting of Deferred Compensation Plans Adopted under the Provisions of Internal Revenue Code 457 for State and Local Governmental Employees
October 1993 Reporting Contributions, Subsidies, Tap Fees, and Similar Inflows to Enterprise and Internal Service Funds and to Entities Using Proprietary Fund Accounting
 

Proposed Suggested Guidelines for Voluntary Reporting

 
Date Issued Title
June 2009 SEA Performance Information
 
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