Governmental Accounting Standards

GASB 7 and 23: Debt Refunding

• Sample Entries: Advanced Refunding of Bonds Payable
• Sample Entries: Bonds Issued with Premium

GASB 33: Accounting and Financial Reporting for Non-Exchange Transactions

• Exchange or Non-Exchange Transaction

GASB 34/35: Basic Financial Statements

• Position Paper: Asset Classification and Useful Life
• Position Paper: TBR Asset Classification
• Position Paper: Determining The Current And Non-Current Portions Of The Compensated Absences Liability
• Position Paper: Reporting Of Desegregation Funds, Special Allocation Funds, And Centers Of Excellence/Emphasis
• Position Paper: Elimination Entries For Activity Between TBR Institutions
• Position Paper: Reporting Depreciation On Library Assets
• Position Paper: Capitalization And Amortization Of Software Purchases
• Procedures for Capitalizing Fixed Assets
• Frequently Asked Questions (FAQs)

GASB 39: Determining Whether Certain Organizations are Component Units

• Position Paper: Implementation of GASB 39
• Frequently Asked Questions (FAQs)
• Excel Example of GASB 39 Recasting Statements

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

• Statement: Implementation of GASB 42

GASB 45: Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions

• Statement: Implementation of GASB 45

GASB 47: Accounting for Termination Benefits

• Statement: Implementation of GASB 47

GASB 48: Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues

• Statement: Implementation of GASB 48

GASB 49: Accounting and Financial Reporting for Pollution Remediation Obligations

• Statement: Implementation of GASB 49

GASB 50: Pension Disclosures

• Statement: Implementation of GASB 50

GASB 51: Accounting and Financial Reporting for Intangible Assets

• Statement: Implementation of GASB 51

GASB 52: Land and Other Real Estate Held as Investments by Endowment

• Statement: Implementation of GASB 52