Skip to:

Office of Business and Finance

Governmental Accounting Standards

GASB 7 and 23: Debt Refunding

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

GASB 34/35: Basic Financial Statements

GASB 39: Determining Whether Certain Organizations are Component Units

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

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

GASB 47: Accounting for Termination Benefits

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

GASB 49: Accounting and Financial Reporting for Pollution Remediation Obligations

GASB 50: Pension Disclosures

GASB 51: Accounting and Financial Reporting for Intangible Assets

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