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- Partially superseded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Compensation Plans Adopted under the Provisions of Internal Revenue Code Section 457 | Jan. 1986- Amended and later superseded by GASBS 32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- Partially superseded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No. 87, "Employers' Accounting for Pensions," to State and Local Governmental Employers | Sept. 1986- Amended and later superseded by GASBS 27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- Partially superseded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- Will be partially superseded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- Partially superseded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of Depreciation by Not-for-Profit Organizations," to Certain State and Local Governmental Entities | Jan 1988- Superseded by GASBS 35, 5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- Partially superseded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- Partially superseded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 |
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- Will be superseded by GASBS 45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 |
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- Partially superseded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 | Governmental College and University Accounting and Financial Reporting Models | Oct. 1991- Superseded by GASBS 35, 5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- Partially superseded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 |
31. | Accounting and Financial Reporting for Certain Investments and for External Investment Pools | Mar. 1997 |
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 |
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 |
36. | Recipient Reporting for Certain Shared Nonexchange Revenues—an amendment of GASB Statement No. 33 | Apr. 2000 |
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 |
38. | Certain Financial Statement Note Disclosures | June 2001 |
39. | Determining Whether Certain Organizations Are Component Units—an amendment of GASB Statement No. 14 | May 2002 |
40. | Deposit and Investment Risk Disclosures—an amendment of GASB Statement No. 3 | Apr. 2003 |
41. | Budgetary Comparison Schedules—Perspective Differences—an amendment of GASB Statement No. 34 | May 2003 |
42. | Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries | Nov. 2003 |
43. | Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans | Mar. 2004 |
44. | Economic Condition Reporting: The Statistical Section—an amendment of NCGA Statement 1 | May 2004 |
45. | Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions | June 2004 |
46. | Net Assets Restricted by Enabling Legislation—an amendment of GASB Statement No. 34 | Dec.2004 |
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 |
49. | Accounting and Financial Reporting for Pollution Remediation Obligations | November 2006 |
50. | Pension Disclosures—an amendment of GASB Statements No. 25 and No. 27 | May 2007 |
51. | Accounting and Financial Reporting for Intangible Assets | June 2007 |
52. | Land and Other Real Estate Held as Investments by Endowments | Nov. 2007 |
53. | Accounting and Financial Reporting for Derivative Instruments | June 2008 |
54. | Fund Balance Reporting and Governmental Fund Type Definitions | March 2009 |
55. | The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments | March 2009 |
56. | Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards | March 2009 |
57. | OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans | December 2009 |
58. | Accounting and Financial Reporting for Chapter 9 Bankruptcies | December 2009 |