GAAP Basis Reporting
Year-End Financial Reports Information, GAAP Basis
GAAP Reporting Policies and Procedures
GAAP Reporting Instructions and Templates
GAAP Reporting Instructions
- GASB 42 – Impairment of Capital Assets
- GASB 87 – Leases
- GASB 94 – Public-Private and Public-Public Partnerships and Availability Payment Arrangements
- GASB 96 - Subscription-Based Information Technology Arrangements (SBITAs)
Other GAAP Reporting Information
- GASB 63 – Deferred Outflows of Resources, Deferred Inflow of Resources, and Net Position Summary
- GASB 65 – Items Previously Reported as Assets and Liabilities Summary
- GASB 63 & 65 Account Code Changes
- GASB 68 – Pensions and GASB 71 - Pension Transition for Contributions Made Subsequent to the Measurement Date Implementation Methodology
- GASB 91 – Conduit Debt Obligations Information Summary and Decision Tree
GASB Information Summaries
- GASB 48 – Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues
- GASB 49 – Pollution Remediation Obligations
- GASB 69 – Government Combinations and Disposals of Government Operations
- GASB 70 – Nonexchange Financial Guarantees
- GASB 83 – Certain Asset Retirement Obligations
- GASB 92 – Omnibus 2020, Enhance Comparability in Accounting and Financial Reporting