| 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 |