GASB Resources

January 8, 2024

This page contains a listing of Standards Updates directly linked to gasb.org, as well as other news from the Governmental Accounting Standards Board.

News

Most Recent Statements of Governmental Accounting Standards

  • Statement No. 102, Certain Risk Disclosures
  • Statement No. 101, Compensated Absences
  • Statement No. 100, Accounting Changes and Error Corrections—an amendment of GASB Statement No. 62
  • Statement No. 99, Omnibus 2022
  • Statement No. 98, The Annual Comprehensive Financial Report
  • 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
  • Statement No. 96, Subscription-Based Information Technology Arrangements
  • Statement No. 95, Postponement of the Effective Dates of Certain Authoritative Guidance