title: List of GASB Statements
text: # List of GASB Statements
  
  The Governmental Accounting Standards Board Statements (GASB Statements in short) are issued by GASB to set generally accepted accounting principles (GAAP) for state and local governments in the United States of America. These statements are the most authoritative source for governmental GAAP. Other business entities follow statements issued by Financial Accounting Standards Board (FASB).
  
  | No. | Title | Issue date | Changes |
  | - | - | - | - |
  | 1. | Authoritative Status of NCGA Pronouncements and AICPA Industry Audit Guide | July 1984 | Amended Partially superseded |
  | 2. | Financial Reporting of Deferred Compensation Plans Adopted under the Provisions of Internal Revenue Code Section 457 | Jan. 1986 | Amended and later superseded by GASBS 32 |
  | 3. | Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements | Apr. 1986 | Heavily amended Partially superseded |
  | 4. | Applicability of FASB Statement No. 87, "Employers' Accounting for Pensions," to State and Local Governmental Employers | Sept. 1986 | Amended and later superseded by GASBS 27 |
  | 5. | Disclosure of Pension Information by Public Employee Retirement Systems and State and Local Governmental Employers | Nov. 1986 | Amended Partially superseded |
  | 6. | Accounting and Financial Reporting for Special Assessments | Jan. 1987 | Amended Will be partially superseded |
  | 7. | Advance Refundings Resulting in Defeasance of Debt | Mar. 1987 | Amended Partially superseded |
  | 8. | Applicability of FASB Statement No. 93,"Recognition of Depreciation by Not-for-Profit Organizations," to Certain State and Local Governmental Entities | Jan 1988 | Superseded by GASBS 35, 5 Amended |
  | 9. | Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund Accounting | Sept. 1989 | Heavily amended Partially superseded |
  | 10. | Accounting and Financial Reporting for Risk Financing and Related Insurance Issues | Nov. 1989 | Heavily amended Partially superseded |
  | 11. | Measurement Focus and Basis of Accounting—Governmental Fund Operating Statements | May 1990 | Partially superseded |
  | 12. | Disclosure of Information on Postemployment Benefits Other Than Pension Benefits by State and Local Governmental Employers | May 1990 | Amended Partially supersede Will be superseded by GASBS 45 |
  | 13. | Accounting for Operating Leases with Scheduled Rent Increases | May 1990 | Amended |
  | 14. | The Financial Reporting Entity | June 1991 | Heavily amended Partially superseded |
  | 15. | Governmental College and University Accounting and Financial Reporting Models | Oct. 1991 | Superseded by GASBS 35, 5 Paragraph 4a amended by GASBS 19, 3 |
  | 16. | Accounting for Compensated Absences | Nov. 1992 | Amended Partially superseded |
  | 17. | Measurement Focus and Basis of Accounting—Governmental Fund Operating Statements: Amendment of the Effective Dates of GASB Statement No. 11 and Related Statements—an amendment of GASB Statements No. 10, 11, and 13 | June 1993 | Amended Partially superseded |
  | 18. | Accounting for Municipal Solid Waste Landfill Closure and Postclosure Care Costs | Aug. 93 | Amended Partially superseded |
  | 19. | Governmental College and University Omnibus Statement—an amendment of GASB Statements No. 10 and 15 | Sept. 1993 1974 | Superseded by GASBS 35, 5 |
  | 20. | Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting | Sept. 1993 | Amended Partially superseded |
  | 21. | Accounting for Escheat Property | Oct. 1993 | Amended Partially superseded |
  | 22. | Accounting for Taxpayer-Assessed Tax Revenues in Governmental Funds | Dec. 1993 | Superseded by GASBS 33, 7-16 |
  | 23. | Accounting and Financial Reporting for Refundings of Debt Reported by Proprietary Activities | Dec. 1993 | Amended Partially superseded |
  | 24. | Accounting and Financial Reporting for Certain Grants and Other Financial Assistance | June 1994 | Amended Partially superseded |
  | 25. | Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans | Nov. 1994 | Amended Partially superseded |
  | 26. | Financial Reporting for Postemployment Healthcare Plans Administered by Defined Benefit Pension Plans | Nov. 1994 | Amended Will be superseded by GASBS 43 |
  | 27. | Accounting for Pensions by State and Local Governmental Employers | Nov. 1994 | Amended Partially superseded |
  | 28. | Accounting and Financial Reporting for Securities Lending Transactions | May 1995 | Amended Partially superseded |
  | 29. | The Use of Not-for-Profit Accounting and Financial Reporting Principles by Governmental Entities | Aug. 1995 | Amended Partially superseded |
  | 30. | Risk Financing Omnibus—an amendment of GASB Statement No. 10 | Feb. 1996 | Amended |
  | 31. | Accounting and Financial Reporting for Certain Investments and for External Investment Pools | Mar. 1997 | Amended |
  | 32. | Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans—a recission of GASB Statement No. 2 and an amendment of GASB Statement No. 31 | Oct. 1997 | Amended |
  | 33. | Accounting and Financial Reporting for Nonexchange Transactions | Dec. 1998 | Amended Partially superseded |
  | 34. | Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments | June 1999 | Heavily amended Partially superseded |
  | 35. | Basic Financial Statements—and Management's Discussion and Analysis—for Public Colleges and Universities—an amendment of GASB Statement No. 34 | Nov. 1999 | None |
  | 36. | Recipient Reporting for Certain Shared Nonexchange Revenues—an amendment of GASB Statement No. 33 | Apr. 2000 | None |
  | 37. | Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments: Omnibus—an amendment of GASB Statements No. 21 and No. 34 | June 2001 | None |
  | 38. | Certain Financial Statement Note Disclosures | June 2001 | None |
  | 39. | Determining Whether Certain Organizations Are Component Units—an amendment of GASB Statement No. 14 | May 2002 | None |
  | 40. | Deposit and Investment Risk Disclosures—an amendment of GASB Statement No. 3 | Apr. 2003 | None |
  | 41. | Budgetary Comparison Schedules—Perspective Differences—an amendment of GASB Statement No. 34 | May 2003 | None |
  | 42. | Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries | Nov. 2003 | None |
  | 43. | Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans | Mar. 2004 | None |
  | 44. | Economic Condition Reporting: The Statistical Section—an amendment of NCGA Statement 1 | May 2004 | None |
  | 45. | Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions | June 2004 | None |
  | 46. | Net Assets Restricted by Enabling Legislation—an amendment of GASB Statement No. 34 | Dec.2004 | None |
  | 47. | Accounting for Termination Benefits | June 2005 | Heavily amended Partially superseded |
  | 48. | Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues | September 2006 | None |
  | 49. | Accounting and Financial Reporting for Pollution Remediation Obligations | November 2006 | None |
  | 50. | Pension Disclosures—an amendment of GASB Statements No. 25 and No. 27 | May 2007 | None |
  | 51. | Accounting and Financial Reporting for Intangible Assets | June 2007 | None |
  | 52. | Land and Other Real Estate Held as Investments by Endowments | Nov. 2007 | None |
  | 53. | Accounting and Financial Reporting for Derivative Instruments | June 2008 | None |
  | 54. | Fund Balance Reporting and Governmental Fund Type Definitions | March 2009 | None |
  | 55. | The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments | March 2009 | None |
  | 56. | Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards | March 2009 | None |
  | 57. | OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans | December 2009 | None |
  | 58. | Accounting and Financial Reporting for Chapter 9 Bankruptcies | December 2009 | None |
  