Completed Projects

Information about Completed Projects


Project Status
Accounting Treatment for Medicare Part D Retiree Drug Subsidy Payments 

Technical Bulletin No. 2006-1 Issued in June 2006

ARC Adjustment 

Technical Bulletin No. 2008-1, Determining the Annual Required Contribution Adjustment for Postemployment Benefits, Issued in November 2008

Certain Implementation Issues Related to Other Postemployment Benefits

Statement No. 57, OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans, Issued in December 2009

Chapter 9 of the United States Bankruptcy Code

Statement No. 58, Accounting and Financial Reporting for Chapter 9 Bankruptcies, Issued in December 2009

Codification of Pre-November 30, 1989, FASB Pronouncements  Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements, Issued in December 2010
Codification of AICPA Accounting Standards in SASs 

Statement No. 56 Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards, Issued in April 2009

Conceptual Framework—Elements of Financial Statements 

Concepts Statement No. 4, Elements of Financial Statements, Issued in June 2007

Conceptual Framework—Measurement of Elements of Financial Statements Concepts Statement No. 6, Measurement of Elements of Financial Statements, Issued in March 2014
Derivatives 

Statement No. 53, Accounting and Financial Reporting for Derivative Instruments, issued in June 2008

Derivative Instruments Implementation Guide  Guide to Implementation of GASB Statement No. 53 on Accounting and Financial Reporting for Derivative Instruments Issued in April 2009

 

Derivative Instruments: Application of Hedge Accounting Termination Provisions  Statement No. 64, Derivative Instruments: Application of Hedge Accounting Termination Provisions, Issued in June 2011
Endowment Funds—Accounting and Reporting for Land and Other Real Estate Held as Investments 

Statement No. 52, Land and Other Real Estate Held as Investments by Endowments, Issued in November 2007

Financial Guarantees Statement No. 70, Accounting and Financial Reporting for Nonexchange Financial Guarantees, Issued in April 2013
Financial Instruments Omnibus 

Statement No. 59, Financial Instruments Omnibus, Issued in June 2010

Financial Reporting Entity: Statement 14 Reexamination  Statement No. 61, The Financial Reporting Entity: Omnibus, an amendment of GASB Statements No. 14 and No. 34, Issued in November 2010
Fund Balance Reporting 

Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions Issued in March 2009

GAAP Hierarchy 

Statement No. 55, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments Issued in April 2009

Government Combinations
Statement No. 69, Government Combinations and Disposals of Government Operations Issued in January 2013
Intangible Assets 

Statement No. 51, Accounting and Financial Reporting for Intangible Assets, Issued In July 2007

Items Previously Reported as Assets and Liabilities Statement No. 65, Items Previously Reported as Assets and Liabilities, Issued in March 2012
Other Postemployment Benefits  

Implementation Guide Issued in June 2005

Pension Accounting and Financial Reporting Implementation Guide Guide to Implementation of GASB Statement No. 67 on Financial Reporting for Pension Plans was issued in June 2013.

Guide to Implementation of GASB Statement No. 68 on Accounting and Financial Reporting for Pensions was issued in January 2014.
Pension Disclosures—Conforming Changes 

Statement No. 50, Pensions Disclosures, Issued in May 2007

Pension–Transition for Contributions Made Subsequent to the Measurement Date Statement 71, Pension Transition for Contributions Made Subsequent to the Measurement Date
Pollution Remediation Obligations 

Statement No. 49, Accounting and Financial Reporting for Pollution Remediation Obligations, Issued in November 2006

Postemployment Benefit Accounting and Financial Reporting  Statement No. 67, Financial Reporting for Pension Plans, Issued in August 2012

Statement No. 68, Accounting and Financial Reporting for Pensions, Issued in August 2012
Sales and Pledges of Receivables and Future Revenues 

Statement No. 48, Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues, Issued in September 2006

Service Concession Arrangements  Statement No. 60, Accounting and Financial Reporting for Service Concession Arrangements, Issued in November 2010
Service Efforts and Accomplishments Reporting Suggested Guidelines for Voluntary Reporting, SEA Performance Information, Issued in June 2010
Statement of Net Position  Statement No. 63, Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position, Issued in June 2011
Statistical Section: Statement 44 

Implementation Guide Issued in December 2005

Technical Corrections Statement No. 66, Technical Corrections—2012, Issued in March 2012