GASB Statements

GASB recent pronouncements are available directly from GASB. The following list contains the names and issue dates of such announcements.

• Statement No. 43
  Financial Reporting for Postemployment Benefit Plans Other than Pension Plans
  (Issued 4/04)
  
  
• Statement No. 44
  Economic Condition Reporting: The Statistical Section—an amendment of NCGA Statement 1
  (Issued 05/04)
  
  
• Statement No. 45
  Accounting and Financial Reporting by Employers for Postemployment Benefits Other than Pensions
  (Issued 06/04)
  
  
• Statement No. 46
  Net Assets Restricted by Enabling Legislation-an amendment of GASB Statement No. 34
  (Issued 12/04)
  
  
• Statement No. 47
  Accounting for Termination Benefits
  (Issued 06/05)