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