GASB Statement No. 56 Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards (March 2009) [Summary] GS56$19.50 GASB Statement No. 55 The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments (March 2009) [Summary] GS55$19.50 GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions (March 2009) [Summary] GS54$19.50 GASB Statement No. 53 Accounting and Financial Reporting for Derivative Instruments (June 2008) [Summary] GS53$19.50 GASB Statement No. 52 Land and Other Real Estate Held as Investments by Endowments (November 2007) [Summary] [Status] GS52$19.50 GASB Statement No. 51 Accounting and Financial Reporting for Intangible Assets (June 2007) [Summary] [Status] GS51$19.50 GASB Statement No. 50 Pension Disclosures—an amendment of GASB Statements 25 and 27 (May 2007) [Summary] [Status] GS50$19.50 GASB Statement No. 49 Accounting and Financial Reporting for Pollution Remediation Obligations (November 2006) [Summary] [Status] GS49$19.50 GASB Statement No. 48 Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues (September 2006) [Summary] GS48$19.50 GASB Statement No. 47 Accounting for Termination Benefits (June 2005) [Summary] [Status] GS47$19.50 GASB Statement No. 46 Net Assets Restricted by Enabling Legislation—an amendment of GASB Statement No. 34 (December 2004) [Summary] [Status] GS46$19.50 GASB Statement No. 45 Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions (June 2004) [Summary] [Status] GS45$19.50 GASB Statement No. 44 Economic Condition Reporting: The Statistical Section—an amendment of NCGA Statement 1 (May 2004) [Summary] [Status] GS44$19.50 GASB Statement No. 43 Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans (April 2004) [Summary] [Status] GS43$19.50 GASB Statement No. 42 Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries (November 2003) [Summary] [Status] GS42$19.50 GASB Statement No. 41 Budgetary Comparison Schedules—Perspective Differences—an amendment of GASB Statement No. 34 (May 2003) [Summary] [Status] GS41$19.50 GASB Statement No. 40 Deposit and Investment Risk Disclosures—an amendment of GASB Statement No. 3 (March 2003) [Summary] [Status] GS40$19.50 GASB Statement No. 39 Determining Whether Certain Organizations Are Component Units—an amendment of GASB Statement No. 14 (May 2002) [Summary] [Status] GS39$19.50 GASB Statement No. 38 Certain Financial Statement Note Disclosures (June 2001) [Summary] [Status] GS38$19.50 GASB Statement No. 37 Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments: Omnibus (June 2001) [Summary] [Status] GS37$19.50 GASB Statement No. 36 Recipient Reporting for Certain Shared Nonexchange Revenues—an amendment of GASB Statement No. 33 (April 2000) [Summary] [Status] GS36$19.50 GASB Statement No. 35 Basic Financial Statements—and Management’s Discussion and Analysis—for Public Colleges and Universities—an amendment of GASB Statement No. 34 (November 1999) [Summary] [Status] GS35$19.50 GASB Statement No. 34 Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments (June 1999) [Summary] [Status] GS34$19.50 GASB Statement No. 33 Accounting and Financial Reporting for Nonexchange Transactions (December 1998) [Summary] [Status] GS33$19.50 GASB Statement No. 32 Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans—a rescission of GASB Statement No. 2 and an amendment of GASB Statement No. 31 (October 1997) [Summary] [Status] GS32$19.50 GASB Statement No. 31 Accounting and Financial Reporting for Certain Investments and for External Investment Pools (March 1997) [Summary] [Status] GS31$19.50 GASB Statement No. 30 Risk Financing Omnibus—an amendment of GASB Statement No. 10 (February 1996) [Summary] [Status] GS30$19.50 GASB Statement No. 29 The Use of Not-for-Profit Accounting and Financial Reporting Principles by Governmental Entities (August 1995) [Summary] [Status] GS29$19.50 GASB Statement No. 28 Accounting and Financial Reporting for Securities Lending Transactions (May 1995) [Summary] [Status] GS28$19.50 GASB Statement No. 27 Accounting for Pensions by State and Local Governmental Employers (November 1994) [Summary] [Status] GS27$19.50 GASB Statement No. 26 Financial Reporting for Postemployment Healthcare Plans Administered by Defined Benefit Pension Plans (November 1994) [Summary] [Status] GS26$19.50 GASB Statement No. 25 Financial Reporting for Defined Benefit Pension Plans and Note Disclosures for Defined Contribution Plans (November 1994) [Summary] [Status] GS25$19.50 GASB Statement No. 24 Accounting and Financial Reporting for Certain Grants and Other Financial Assistance (June 1994) [Summary] [Status] GS24$19.50 GASB Statement No. 23 Accounting and Financial Reporting for Refundings of Debt Reported by Proprietary Activities (December 1993) [Summary] [Status] GS23$19.50 GASB Statement No. 22 Accounting for Taxpayer-Assessed Tax Revenues in Governmental Funds (December 1993) [Summary] [Status] GS22$19.50 GASB Statement No. 21 Accounting for Escheat Property (October 1993) [Summary] [Status] GS21$19.50 GASB Statement No. 20 Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting (September 1993) [Summary] [Status] GS20$19.50 GASB Statement No. 19 Governmental College and University Omnibus Statement (September 1993) [Summary] [Status] GS19$19.50 GASB Statement No. 18 Accounting for Municipal Solid Waste Landfill Closure and Postclosure Care Costs (August 1993) [Summary] [Status] GS18$19.50 GASB Statement No. 17 Measurement Focus and Basis of Accounting-Governmental Fund Operating Statements: Amendment of the Effective Dates of GASB Statement No. 11 and Related Statements—an amendment of GASB Statements No. 10, 11, and 13 (June 1993) [Summary] [Status] GS17$19.50 GASB Statement No. 16 Accounting for Compensated Absences (November 1992) [Summary] [Status] GS16$19.50 GASB Statement No. 15 Governmental College and University Accounting and Financial Reporting Models (October 1991) [Summary] [Status] GS15$19.50 GASB Statement No. 14 The Financial Reporting Entity (June 1991) [Summary] [Status] GS14$19.50 GASB Statement No. 13 Accounting for Operating Leases with Scheduled Rent Increases (May 1990) [Summary] [Status] GS13$19.50 GASB Statement No. 12 Disclosure of Information on Postemployment Benefits Other Than Pension Benefits by State and Local Governmental Employers (May 1990) [Summary] [Status] GS12$19.50 GASB Statement No. 11 Measurement Focus and Basis of Accounting-Governmental Fund Operating Statements (May 1990) [Summary] [Status] GS11$19.50 GASB Statement No. 10 Accounting and Financial Reporting for Risk Financing and Related Insurance Issues (November 1989) [Summary] [Status] GS10$19.50 GASB Statement No. 9 Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund Accounting (September 1989) [Summary] [Status] GS09$19.50 GASB Statement No. 8 Applicability of FASB Statement No. 93, Recognition of Depreciation by Not-for-Profit Organizations to Certain State and Local Governmental Entities (January 1988) [Summary] [Status] GS08$19.50 GASB Statement No. 7 Advance Refundings Resulting in Defeasance of Debt (March 1987) [Summary] [Status] GS07$19.50 GASB Statement No. 6 Accounting and Financial Reporting for Special Assessments (January 1987) [Summary] [Status] GS06$19.50 GASB Statement No. 5 Disclosure of Pension Information by Public Employee Retirement Systems and State and Local Governmental Employers (November 1986) [Summary] [Status] GS05$19.50 GASB Statement No. 4 Applicability of FASB Statement No. 87, Employers' Accounting for Pensions to State and Local Governmental Employers (September 1986) [Summary] [Status] GS04$19.50 GASB Statement No. 3 Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements (April 1986) [Summary] [Status] GS03$19.50 GASB Statement No. 2 Financial Reporting of Deferred Compensation Plans Adopted under the Provisions of Internal Revenue Code Section 457 (January 1986) [Summary] [Status] GS02$19.50 GASB Statement No. 1 Authoritative Status of NCGA Pronouncements and AICPA Industry Audit Guide (July 1984) [Summary] [Status] GS01$19.50