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List of GASB Statements

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The Governmental Accounting Standards Board Statements (GASB Statements in short) are issued by GASB to set generally accepted accounting principles (GAAP) for state and local governments in the United States of America. These statements are the most authoritative source for governmental GAAP. Other business entities follow statements issued by Financial Accounting Standards Board (FASB).

No. Title Issue date Changes
1. Authoritative Status of NCGA Pronouncements and AICPA Industry Audit Guide July 1984
  • Amended
  • Partially superseded
2. Financial Reporting of Deferred Compensation Plans Adopted under the Provisions of Internal Revenue Code Section 457 Jan. 1986
  • Amended and later superseded by GASBS 32
3. Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements Apr. 1986
  • Heavily amended
  • Partially superseded
4. Applicability of FASB Statement No. 87, "Employers' Accounting for Pensions," to State and Local Governmental Employers Sept. 1986
  • Amended and later superseded by GASBS 27
5. Disclosure of Pension Information by Public Employee Retirement Systems and State and Local Governmental Employers Nov. 1986
  • Amended
  • Partially superseded
6. Accounting and Financial Reporting for Special Assessments Jan. 1987
  • Amended
  • Will be partially superseded
7. Advance Refundings Resulting in Defeasance of Debt Mar. 1987
  • Amended
  • Partially superseded
8. Applicability of FASB Statement No. 93,"Recognition of Depreciation by Not-for-Profit Organizations," to Certain State and Local Governmental Entities Jan 1988
  • Superseded by GASBS 35, 5
  • Amended
9. Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund Accounting Sept. 1989
  • Heavily amended
  • Partially superseded
10. Accounting and Financial Reporting for Risk Financing and Related Insurance Issues Nov. 1989
  • Heavily amended
  • Partially superseded
11. Measurement Focus and Basis of Accounting--Governmental Fund Operating Statements May 1990
  • Partially superseded
12. Disclosure of Information on Postemployment Benefits Other Than Pension Benefits by State and Local Governmental Employers May 1990
  • Amended
  • Partially supersede
  • Will be superseded by GASBS 45
13. Accounting for Operating Leases with Scheduled Rent Increases May 1990
  • Amended
14. The Financial Reporting Entity June 1991
  • Heavily amended
  • Partially superseded
15. Governmental College and University Accounting and Financial Reporting Models Oct. 1991
  • Superseded by GASBS 35, 5
  • Paragraph 4a amended by GASBS 19, 3
16. Accounting for Compensated Absences Nov. 1992
  • Amended
  • Partially superseded
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 June 1993
  • Amended
  • Partially superseded
18. Accounting for Municipal Solid Waste Landfill Closure and Postclosure Care Costs Aug. 93
  • Amended
  • Partially superseded
19. Governmental College and University Omnibus Statement--an amendment of GASB Statements No. 10 and 15 Sept. 1993 1974
  • Superseded by GASBS 35, 5
20. Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting Sept. 1993
  • Amended
  • Partially superseded
21. Accounting for Escheat Property Oct. 1993
  • Amended
  • Partially superseded
22. Accounting for Taxpayer-Assessed Tax Revenues in Governmental Funds Dec. 1993
  • Superseded by GASBS 33, 7-16
23. Accounting and Financial Reporting for Refundings of Debt Reported by Proprietary Activities Dec. 1993
  • Amended
  • Partially superseded
24. Accounting and Financial Reporting for Certain Grants and Other Financial Assistance June 1994
  • Amended
  • Partially superseded
25. Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans Nov. 1994
  • Amended
  • Partially superseded
26. Financial Reporting for Postemployment Healthcare Plans Administered by Defined Benefit Pension Plans Nov. 1994
  • Amended
  • Will be superseded by GASBS 43
27. Accounting for Pensions by State and Local Governmental Employers Nov. 1994
  • Amended
  • Partially superseded
28. Accounting and Financial Reporting for Securities Lending Transactions May 1995
  • Amended
  • Partially superseded
29. The Use of Not-for-Profit Accounting and Financial Reporting Principles by Governmental Entities Aug. 1995
  • Amended
  • Partially superseded
30. Risk Financing Omnibus--an amendment of GASB Statement No. 10 Feb. 1996
  • Amended
31. Accounting and Financial Reporting for Certain Investments and for External Investment Pools Mar. 1997
  • Amended
32. Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans--a recission of GASB Statement No. 2 and an amendment of GASB Statement No. 31 Oct. 1997
  • Amended
33. Accounting and Financial Reporting for Nonexchange Transactions Dec. 1998
  • Amended
  • Partially superseded
34. Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments June 1999
  • Heavily amended
  • Partially superseded
35. Basic Financial Statements—and Management’s Discussion and Analysis—for Public Colleges and Universities—an amendment of GASB Statement No. 34 Nov. 1999
  • None
36. Recipient Reporting for Certain Shared Nonexchange Revenues—an amendment of GASB Statement No. 33 Apr. 2000
  • None
37. Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments: Omnibus—an amendment of GASB Statements No. 21 and No. 34 June 2001
  • None
38. Certain Financial Statement Note Disclosures June 2001
  • None
39. Determining Whether Certain Organizations Are Component Units—an amendment of GASB Statement No. 14 May 2002
  • None
40. Deposit and Investment Risk Disclosures—an amendment of GASB Statement No. 3 Apr. 2003
  • None
41. Budgetary Comparison Schedules—Perspective Differences—an amendment of GASB Statement No. 34 May 2003
  • None
42. Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries Nov. 2003
  • None
43. Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans Mar. 2004
  • None
44. Economic Condition Reporting: The Statistical Section—an amendment of NCGA Statement 1 May 2004
  • None
45. Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions June 2004
  • None
46. Net Assets Restricted by Enabling Legislation—an amendment of GASB Statement No. 34 Dec.2004
  • None
47. Accounting for Termination Benefits June 2005
  • Heavily amended
  • Partially superseded
48. Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues September 2006
  • None
49. Accounting and Financial Reporting for Pollution Remediation Obligations November 2006
  • None
50. Pension Disclosures—an amendment of GASB Statements No. 25 and No. 27 May 2007
  • None
51. Accounting and Financial Reporting for Intangible Assets June 2007
  • None
52. Land and Other Real Estate Held as Investments by Endowments Nov. 2007
  • None
53. Accounting and Financial Reporting for Derivative Instruments June 2008
  • None
54. Fund Balance Reporting and Governmental Fund Type Definitions March 2009
  • None
55. The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments March 2009
  • None
56. Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards March 2009
  • None
57. OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans December 2009
  • None
58. Accounting and Financial Reporting for Chapter 9 Bankruptcies December 2009
  • None

See also

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