List of GASB Statements

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The Governmental Accounting Standards Board Statements (GASB Statements or GASBS) 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 by various GASBS and GASBCS 1
  • Partially superseded by GASBS 27
2. Financial Reporting of Deferred Compensation Plans Adopted under the Provisions of Internal Revenue Code Section 457 Jan. 1986
  • Superseded by GASBS 32
3. Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements Apr. 1986
  • Amended by various GASBS and GASBI 3
  • Partially superseded by GASB 40
4. Applicability of FASB Statement No. 87, "Employers' Accounting for Pensions," to State and Local Governmental Employers Sept. 1986
  • Superseded by GASBS 27
5. Disclosure of Pension Information by Public Employee Retirement Systems and State and Local Governmental Employers Nov. 1986
  • Superseded by GASBS 25, and 27
6. Accounting and Financial Reporting for Special Assessments Jan. 1987
  • Amended by various GASBS
  • Partially superseded by GASBS 44
7. Advance Refundings Resulting in Defeasance of Debt Mar. 1987
  • Amended by GASBS 14, 34, and 86
  • Partially superseded by GASBS 34
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  • Superseded by GASBS 35
9. Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund Accounting Sept. 1989
  • Amended by various GASBS
  • Partially superseded by GASBS 35
10. Accounting and Financial Reporting for Risk Financing and Related Insurance Issues Nov. 1989
  • Amended by various GASBS and GASBI 4
  • Partially superseded by various GASBS
11. Measurement Focus and Basis of Accounting—Governmental Fund Operating Statements May 1990
  • Superseded by various GASBS
12. Disclosure of Information on Postemployment Benefits Other Than Pension Benefits by State and Local Governmental Employers May 1990
  • Superseded by GASBS 27 and 45
13. Accounting for Operating Leases with Scheduled Rent Increases May 1990
  • Superseded by GASBS 87
14. The Financial Reporting Entity June 1991
  • Amended by various GASBS
  • Partially superseded by GASBS 34 and 35
15. Governmental College and University Accounting and Financial Reporting Models Oct. 1991
  • Superseded by GASBS 35
16. Accounting for Compensated Absences Nov. 1992
  • Amended
  • Partially superseded by GASBS 34, 35, and 101
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 by GASBS 34 and 63 and GASBI 6
  • Partially superseded by GASBS 34
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
20. Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting Sept. 1993
  • Superseded by GASBS 34 and 62
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
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
  • Superseded by various GASBS
26. Financial Reporting for Postemployment Healthcare Plans Administered by Defined Benefit Pension Plans Nov. 1994
  • Superseded by GASBS 43
27. Accounting for Pensions by State and Local Governmental Employers Nov. 1994
  • Superseded by various GASBS
28. Accounting and Financial Reporting for Securities Lending Transactions May 1995
  • Amended by various GASBS
  • Partially superseded by GASBS 40
29. The Use of Not-for-Profit Accounting and Financial Reporting Principles by Governmental Entities Aug. 1995
  • Superseded by 34 and 62
30. Risk Financing Omnibus—an amendment of GASB Statement No. 10 Feb. 1996
  • Amended by various GASBS
31. Accounting and Financial Reporting for Certain Investments and for External Investment Pools Mar. 1997
  • Amended by various GASBS
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
  • Superseded by GASB 97
33. Accounting and Financial Reporting for Nonexchange Transactions Dec. 1998
  • Amended by various GASBS
  • Partially superseded by GASBS 34, 36, and 54
34. Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments June 1999
  • Amended by various GASBS
  • Partially superseded by various GASBS
35. Basic Financial Statements—and Management's Discussion and Analysis—for Public Colleges and Universities—an amendment of GASB Statement No. 34 Nov. 1999
  • Amended by GASBS 63
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
  • Amended by various GASBS
  • Partially superseded by GASBS 89
38. Certain Financial Statement Note Disclosures June 2001
  • Amended by various GASBS
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
  • Amended by various GASBS
  • Partially superseded by GASBS 73 and 74
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
  • Amended by various GASBS
43. Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans Mar. 2004
  • Superseded by GASBS 74
44. Economic Condition Reporting: The Statistical Section—an amendment of NCGA Statement 1 May 2004
  • Amended by various GASBS
45. Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions June 2004
  • Superseded by GASBS 75
46. Net Assets Restricted by Enabling Legislation—an amendment of GASB Statement No. 34 Dec.2004
  • Amended by GASBS 63
47. Accounting for Termination Benefits June 2005
  • Amended by various GASBS
48. Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues September 2006
  • Amended by GASBS 63, 65, and 92
  • Partially superseded by GASBS 65
49. Accounting and Financial Reporting for Pollution Remediation Obligations November 2006
  • Amended by GASBS 62, 63, and 83
50. Pension Disclosures—an amendment of GASB Statements No. 25 and No. 27 May 2007
  • Superseded by GASBS 72 and 73
51. Accounting and Financial Reporting for Intangible Assets June 2007
  • Amended by various GASBS
52. Land and Other Real Estate Held as Investments by Endowments Nov. 2007
  • Amended by GASBS 72
53. Accounting and Financial Reporting for Derivative Instruments June 2008
  • Amended by various GASBS
54. Fund Balance Reporting and Governmental Fund Type Definitions March 2009
  • Amended by GASBS 63 and 84
55. The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments March 2009
  • Superseded by GASBS 76
56. Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards March 2009
  • Amended by GASBS 63 and 100
  • Partially superseded by GASBS 62
57. OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans December 2009
  • Superseded by GASB 74 and 75
58. Accounting and Financial Reporting for Chapter 9 Bankruptcies December 2009
  • Amended by GASBS 65 and 87
59. Financial Instruments Omnibus June 2010
  • Amended by GASBS 72, 74, and 79
60. Accounting and Financial Reporting for Service Concession Arrangements November 2010
  • Amended by various GASBS
  • Partially superseded by various GASBS
61. The Financial Reporting Entity: Omnibus - an amendment of GASB Statements No. 14 and No. 34 November 2010
  • Amended by various GASBS
62. Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements December 2010
  • Amended by various GASBS
  • Partially superseded by various GASBS
63. Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position June 2011
  • None
64. Derivative Instruments: Application of Hedge Accounting Termination Provisions—an amendment of GASB Statement No. 53 June 2011
  • None
65. Items Previously Reported as Assets and Liabilities March 2012
  • Amended by GASBS 86 and 87
  • Partially superseded by GASBS 87
66. Technical Corrections—2012—an amendment of GASB Statements No. 10 and No. 62 March 2012
  • Amended by GASBS 87
  • Partially superseded by GASBS 87
67. Financial Reporting for Pension Plans—an amendment of GASB Statement No. 25 June 2012
  • Amended by various GASBS
68. Accounting and Financial Reporting for Pensions—an amendment of GASB Statement No. 27 June 2012
  • Amended by various GASBS
  • Partially superseded by GASBS 73
69. Government Combinations and Disposals of Government Operations January 2013
  • Amended by GASBS 76, 92, and 100
70. Accounting and Financial Reporting for Nonexchange Financial Guarantees April 2013
  • Amended by GASBS 91
71. Pension Transition for Contributions Made Subsequent to the Measurement Date—an amendment of GASB Statement No. 68 November 2013
  • None
72. Fair Value Measurement and Application February 2015
  • Amended by various GASBS
73. Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68 June 2015
  • Amended by various GASBS
74. Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans June 2015
  • Amended by various GASBS
75. Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions June 2015
  • Amended by various GASBS
76. The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments June 2015
  • None
77. Tax Abatement Disclosures August 2015
  • None
78. Pensions Provided through Certain Multiple-Employer Defined Benefit Pension Plans December 2015
  • None
79. Certain External Investment Pools and Pool Participants December 2015
  • Amended by GASBS 91 and 100
80. Blending Requirements for Certain Component Units—an Amendment of GASB Statement No. 14 January 2016
  • None
81. Irrevocable Split-Interest Agreements March 2016
  • None
82. Pension Issues—an amendment of GASB Statements No. 67, No. 68, and No. 73 March 2016
  • None
83. Certain Asset Retirement Obligations November 2016
  • Amended by GASBS 95
84. Fiduciary Activities January 2017
  • Amended by GASB 92, 95, and 97
85. Omnibus 2017 March 2017
  • None
86. Certain Debt Extinguishment Issues May 2017
  • None
87. Leases June 2017
  • Amended by various GASBS
88. Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements April 2018
  • Amended by GASBS 95
89. Accounting for Interest Cost Incurred before the End of a Construction Period June 2018
  • Amended by GASBS 95
90. Majority Equity Interests - an amendment of GASB Statements No. 14 and No. 61 August 2018
  • Amended by GASBS 95
91. Conduit Debt Obligations September 2019
  • Amended by GASBS 94 and 95
92. Omnibus 2020 January 2020
  • Amended by GASBS 95
93. Replacement of Interbank Offered Rates March 2020
  • Amended by GASBS 95 and 99
94. Public-Private and Public-Public Partnerships and Availability Payment Arrangements March 2020
  • Amended by GASBS 99
95. Postponement of the Effective Dates of Certain Authoritative Guidance May 2020
  • None
96. Subscription-Based Information Technology Arrangements (SBITAs) June 2020
  • Amended by GASBS 99
97. Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans - an amendment of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32 June 2020
  • None
98. The Annual Comprehensive Financial Report October 2021
  • None
99. Omnibus 2022 April 2022
  • None
100. Accounting Changes and Error Corrections - an amendment of GASB Statement No. 62 June 2022
  • None
101. Compensated Absences June 2022
  • None
102. Certain Risk Disclosures December 2023
  • None

See also[edit]

External links[edit]

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