The following past due process documents are available for download:
 

• Exposure Drafts
      [Proposed Statements]
      [Proposed Interpretations]
      [Proposed Technical Bulletins]
      [Proposed Implementation Guides]
      [Proposed Concepts Statements]
  
• Preliminary Views
• Invitations to Comment
• Discussion Memorandums
• Proposed Suggested Guidelines for Voluntary Reporting

To access current due process documents, click here.
 

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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)
March 2010	The Financial Reporting Entity
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	OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans
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 (Revised)
August 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	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
January 1997	Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments Appendix E: Illustrations Appendix F: Codification Instructions
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	Accounting for Pensions by State and Local Governmental Employers (Revised)
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
January 2023	Additional Proposal for Implementation Guidance Update—2023
October 2022	Implementation Guidance Update—2023
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
September 2015	Implementation Guidance Update—20XX
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
June 2013	Plain-Language Supplement, Measurement Concepts for Assets and Liabilities and 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
October 1993	Reporting Contributions, Subsidies, Tap Fees, and Similar Inflows to Enterprise and Internal Service Funds and to Entities Using Proprietary Fund Accounting
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

 

Proposed Suggested Guidelines for Voluntary Reporting

 

Date Issued	Title
June 2009	SEA Performance Information