Each Concepts Statement of the Governmental Accounting Standards Board listed below, contains a link to the Summary of the pronouncement and to information on the status of that document. Status information includes the most recently issued documents.
Order Information: The complete text of each GASB pronouncement is not available at this website. Only the Summaries and Status information can be viewed from the below links.
Order the full text of GASB pronouncements
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GASB Concepts Statement No. 2
Service Efforts and Accomplishments Reporting—as amended by GASB Concepts Statements No. 3 and 5
Effective date: None stated