Governmental Accounting Standards Board (GASB) Pronouncements & Statements


The Governmental Accounting Standards Board (GASB) establishes accounting and financial reporting standards for U.S. state and local governments that follow Generally Accepted Accounting Principles (GAAP). Discover the most recent GASB happenings here.


Proposed Rules
Visit GASB's website to view all proposed statements

Final Rules
Visit GASB's website to view all GASB Statements

06-01-2022 GASB Statement No. 101—Compensated Absences
06-01-2022 GASB Statement No. 100—Accounting Changes and Error Corrections—an amendment of GASB Statement No. 62
04-01-2022 GASB Statement No. 99—Omnibus 2022
10-01-2021 GASB Statement No. 98—The Annual Comprehensive Financial Report
06-01-2020 GASB Statement No. 97—Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans—an amendment of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32
05-01-2020 GASB Statement No. 96—Subscription-Based Information Technology Arrangements
05-01-2020 GASB Statement No. 95—Postponement of the Effective Dates of Certain Authoritative Guidance
03-01-2020 GASB Statement No. 94—Public-Private and Public-Public Partnerships and Availability Payment Arrangements
03-01-2020 GASB Statement No. 93—Replacement of Interbank Offered Rates
01-01-2020 GASB Statement No. 92—Omnibus 2020
05-01-2019 GASB Statement No. 91—Conduit Debt Obligations
08-01-2018 GASB Statement No. 90—Majority Equity Interests—an amendment of GASB Statements No. 14 and No. 61
06-01-2018 GASB Statement No. 89—Accounting for Interest Cost Incurred before the End of a Construction Period
04-01-2018 GASB Statement No. 88—Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements