GASB Summaries and Statuses
Summary and Status section of GASB Statements of Governmental Accounting Standards
included here copyright by the Governmental Accounting Standards Board, 401 Merritt 7,
Norwalk, Connecticut 05856 are used by permission. Copies of complete Statements of
Governmental Accounting Standards are available from GASB. Permission is granted to users
of this website to make copies of GASB Summary and Status section provided
that such copies are for personal or intraorganizational use only and are
not sold or disseminated and provided further that each copy bears the
following credit line: "Copyright by Governmental Accounting Standards Board.
All Rights Reserved. Used by permission."
Each Statement of the Governmental Accounting Standards Board listed as
follows, contains a link to the summary of the pronouncement and to
information on the status of that document. Click on the links below the
Statement title to view the Summary or Status.
Statement No. 34 Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments
(Issue Date 6/99)
Statement No. 33 Accounting and Financial Reporting for
Nonexchange Transactions
(Issue Date 12/98)
Statement No. 32 Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans
(Issue Date 10/97)
Statement No. 31 Accounting and Financial Reporting for Certain Investments and External Investment Pools
(Issue Date 3/97)
Statement No. 30 Risk Financing Omnibus-an amendment of
GASB Statement No. 10
(Issue Date 2/96)
Statement No. 29 The Use of Not-for-Profit Accounting and Financial Reporting Principles by
Governmental Entities
(Issue Date 8/95)
Statement No. 28 Accounting and Financial Reporting for Securities Lending Transactions
(Issue Date 5/95)
Statement No. 27 Accounting for Pensions by State and Local Governmental Employers
(Issue Date 11/94)
Statement No. 26 Financial Reporting for Postemployment Healthcare Plans Administered by Defined
Benefit Pension Plans
(Issue Date 11/94)
Statement No. 25 Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined
Contribution Plans
(Issue Date 11/94)
Statement No. 24 Accounting and Financial Reporting for Certain Grants and Other Financial Assistance
(Issue Date 6/94)
Statement No. 23 Accounting and Financial Reporting for Refundings of Debt Reported by Proprietary Activities
(Issue Date 12/93)
Statement No. 22 Accounting for Taxpayer-Assessed Tax Revenues in Governmental Funds
(Issue Date 12/93)
Statement No. 21 Accounting for Escheat Property
(Issue Date 10/93)
Statement No. 20 Accounting and Financial Reporting for Proprietary Funds and Other Governmental
Entities That Use Proprietary Fund Accounting
(Issue Date 9/93)
Statement No. 19 Governmental College and University Omnibus Statement-an amendment of GASB
Statements No. 10 and 15
(Issue Date 9/93)
Statement No. 18 Accounting for Municipal Solid Waste Landfill Closure and Postclosure Care Costs
(Issue Date 8/93)
Statement No. 17 Measurement Focus and Basis of Accounting-Governmental Fund Operating Statements:
Amendment of the Effective Dates of GASB Statement No. 11 and Related Statements"-an amendment of
GASB Statements No. 10, 11, and 13
(Issue Date 6/93)
Statement No. 16 Accounting for Compensated Absences
(Issue Date 11/92)
Statement No. 15 Governmental College and University Accounting and Financial Reporting Models
(Issue Date 10/91)
Statement No. 14 The Financial Reporting Entity
(Issue Date 6/91)
Statement No. 13 Accounting for Operating Leases with Scheduled Rent Increases
(Issue Date 5/90)
Statement No. 12 Disclosure of Information on Postemployment Benefits Other Than Pension Benefits by
State and Local Governmental Employers
(Issue Date 5/90)
Statement No. 11 Measurement Focus and Basis of Accounting-Governmental Fund Operating Statements
(Issue Date 5/90)
Statement No. 10 Accounting and Financial Reporting for Risk Financing and Related Insurance Issues
(Issue Date 11/89)
Statement No. 9 Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental
Entities That Use Proprietary Fund Accounting
(Issue Date 9/89)
Statement No. 8 Applicability of FASB Statement No. 93, Recognition of Depreciation by Not-for-Profit Organizations, to Certain State and Local Governmental Entities
(Issue Date 1/88)
Statement No. 7 Advance Refundings Resulting in Defeasance of Debt
(Issue Date 3/87)
Statement No. 6 Accounting and Financial Reporting for Special Assessments
(Issue Date 1/87)
Statement No. 5 Disclosure of Pension Information by Public Employee Retirement Systems and State and
Local Governmental Employers
(Issue Date 11/86)
Statement No. 4 Applicability of FASB Statement No. 87, "Employers' Accounting for Pensions," to State
and Local Governmental Employers
(Issue Date 9/86)
Statement No. 3 Deposits with Financial Institutions, Investments (including Repurchase Agreements), and
Reverse Repurchase Agreements
(Issue Date 4/86)
Statement No. 2 Financial Reporting of Deferred Compensation Plans Adopted under the Provisions of
Internal Revenue Code Section 457
(Issue Date 1/86)
Statement No. 1 Authoritative Status of NCGA Pronouncements and AICPA Industry Audit Guide
(Issue Date 7/84)
