Summaries / Status

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

Copyright Notice: Summaries and Status sections for GASB documents posted at this website are copyrighted by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, Connecticut 06856. All rights reserved.

GASB Concepts Statement No. 4
Elements of Financial Statements
Effective date: None stated
(June 2007)
[Summary] [Status]

GASB Concepts Statement No. 3
Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements
Effective date: None stated
(April 2005)
[Summary] [Status]

GASB Concepts Statement No. 2
Service Efforts and Accomplishments Reporting
Effective date: None stated
(April 1994)
[Summary] [Status]

GASB Concepts Statement No. 1
Objectives of Financial Reporting
Effective date: None stated
(May 1987)
[Summary] [Status]