Project Pages
Information about GASB Projects
| Active Projects | Status |
| Codification of Pre-November 30, 1989, FASB Pronouncements—UPDATED (03/12/10) |
Currently Being Deliberated |
| Comprehensive Implementation Guide Update |
2010-2011 Edition Being Developed |
| Conceptual Framework—Recognition and Measurement Attributes—UPDATED (03/12/10) |
Currently Being Deliberated |
| Economic Condition Reporting |
Research Being Conducted |
| Electronic Financial Reporting |
Research Being Conducted |
| Fair Value Measurement |
Research Being Conducted |
| Financial Instruments Omnibus |
Currently Being Deliberated |
| Postemployment Benefit Accounting and Financial Reporting—UPDATED (03/12/10) |
Currently Being Deliberated |
| Service Concession Arrangements (formerly Public/Private Partnerships)—UPDATED (03/12/10) |
Currently Being Deliberated |
| Service Efforts and Accomplishments Reporting—UPDATED (03/12/10) |
Concepts Statement 5, Service Efforts and Accomplishments Reporting (an amendment of Concepts Statement 2), Issued in November 2008 |
| Statement 14 Reexamination—UPDATED (03/12/10) |
Currently Being Deliberated |
| Completed Projects | Status |
| Accounting Treatment for Medicare Part D Retiree Drug Subsidy Payments |
Technical Bulletin 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 AICPA Accounting Standards in SASs |
Statement 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 4, Elements of Financial Statements, Issued in June 2007 |
| Derivatives |
Statement 53, Accounting and Financial Reporting for Derivative Instruments, issued in June 2008 |
| Derivative Instruments Implementation Guide |
Guide to Implementation of GASB Statement 53 on Accounting and Financial Reporting for Derivative Instruments Issued in April 2009
|
| Endowment Funds—Accounting and Reporting for Land and Other Real Estate Held as Investments |
Statement 52, Land and Other Real Estate Held as Investments by Endowments, issued in November 2007 |
| Fund Balance Reporting |
Statement 54, Fund Balance Reporting and Governmental Fund Type Definitions Issued in March 2009 |
| GAAP Hierarchy |
Statement 55, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments Issued in April 2009 |
| Intangible Assets |
Statement 51, Accounting and Financial Reporting for Intangible Assets, Issued In July 2007 |
| Other Postemployment Benefits |
Implementation Guide Issued in June 2005 |
| Pension Disclosures—Conforming Changes |
Statement 50, Pensions Disclosures, Issued in May 2007 |
| Pollution Remediation Obligations |
Statement 49, Accounting and Financial Reporting for Pollution Remediation Obligations, Issued in November 2006 |
| Sales and Pledges of Receivables and Future Revenues |
Statement 48, Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues, Issued in September 2006 |
| Statistical Section: Statement 44 |
Implementation Guide Issued in December 2005 |
| Statement 34 |
|