TBR GASB Website

     Exchange or Non-Exchange Transaction

GASB 34/35

     Asset Classification and Useful Life Position Paper

     TBR Asset Classification Details

     Compensated Absences Position Paper

     Deseg Centers Position Paper

     Eliminations Position Paper

     Library Assets Position Paper

     Software Position Paper

     Procedures for Capitalizing Fixed Assets

     FAQs - GASB 34/35

GASB 39 - Determining Whether Certain Organizations are Component Units

     Position Paper - GASB 39

     FAQs - GASB 39

     Excel Example of GASB 39 Recasting Statements

GASB 42 - Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries

GASB 47 - Accounting for Termination Benefits