Discussion Memos

GASB Discussion Memorandum No. 10
Reporting Contributions, Subsidies, Tap Fees, and Similar Inflows to Enterprise and Internal Service Funds and to Entities Using Proprietary Fund Accounting (October 1993)
PRODUCT CODE:
 GD10
  $22.50  


GASB Discussion Memorandum No. 9
Grants and Other Financial Assistance of Cash, Food Stamps, and Vouchers (April 1992)
PRODUCT CODE:
 GD09
  $22.50  


GASB Discussion Memorandum No. 8
Capital Reporting (March 1989)
PRODUCT CODE:
 GD08
  $22.50  


GASB Discussion Memorandum No. 7
Measurement Focus of Governmental Business-Type Activities or Entities (September 1988)
PRODUCT CODE:
 GD07
  $22.50  


GASB Discussion Memorandum No. 6
The Financial Reporting Entity (June 1988)
PRODUCT CODE:
 GD06
  $22.50  


GASB Discussion Memorandum No. 5
Accounting and Financial Reporting for Risk Management Activities (September 1987)
PRODUCT CODE:
 GD05
  $22.50  


GASB Discussion Memorandum No. 4
Accounting and Financial Reporting for Capital Assets of Governmental Entities (August 1987)
PRODUCT CODE:
 GD04
  $22.50  


GASB Discussion Memorandum No. 3
Accounting and Financial Reporting for Special Assessments (October 1985)
PRODUCT CODE:
 GD03
  $22.50  


GASB Discussion Memorandum No. 2
Measurement Focus and Basis of Accounting-Governmental Funds (February 1985)
PRODUCT CODE:
 GD02
  $22.50  


GASB Discussion Memorandum No. 1
Financial Reporting of Deferred Compensation Plans Adopted under the Provisions of Internal Revenue Code Section 457 for State and Local Government Employees (February 1985)
PRODUCT CODE:
 GD01
  $22.50  


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