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GASB Pronouncements Flashcards

1
Q

Statement No. 1

A

Authoritative Status of NCGA Pronouncements and AICPA Industry Audit Guide

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2
Q

Statement No. 3

A

Deposits with Financial Institutions, Investments (including Repurchase Agreements), and Reverse Repurchase Agreements

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3
Q

Statement No. 6

A

Accounting and Financial Reporting for Special Assessments

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4
Q

Statement No. 7

A

Advance Refundings Resulting in Defeasanse of Debt

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5
Q

Statement No. 9

A

Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities that Use Proprietary Fund Accounting

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6
Q

Statement No. 10

A

Accounting and Financial Reporting for Risk Financing and Related Insurance Issues

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7
Q

Statement No. 13

A

Accounting for Operating Leases with Scheduled Rent Increases

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8
Q

Statement No. 14

A

The Financial Reporting Entity

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9
Q

Statement No. 16

A

Accounting for Compensated Absences

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10
Q

Statement No. 17

A

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, 13

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11
Q

Statement No. 18

A

Accounting for Municipal Solid Wase Landfill Closure and Postclosure Care Costs

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12
Q

Statement No. 21

A

Accounting for Escheat Property

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13
Q

Statement No. 23

A

Accounting and Financial Reporting for Refundings of Debt Reported by Proprietary Activities

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14
Q

Statement No. 24

A

Accounting and Financial Reporting for Certain Grants and Other Financial Assistance

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15
Q

Statement No. 28

A

Accounting and Financial Reporting for Securities Lending Transactions

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16
Q

Statement No. 29

A

The Use of Not-for-Profit Accounting and Financial Reporting Principles by Governmental Entities

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17
Q

Statement No. 30

A

Risk Financing Omnibus – An Amendment of GASB Statement No. 10

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18
Q

Statement No. 31

A

Accounting and Financial Reporting for Certain Investments and for External Investment Pools

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19
Q

Statement No. 32

A

Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans – a recission of GASB Statement No. 2 and an amendment of GASB Statement No. 31

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20
Q

Statement No. 33

A

Accounting and Financial Reporting for Nonexchange Transactions

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21
Q

Statement No. 34

A

Basic Financial Statements – and Management’s Discussion and Analysis – For State and Local Governments

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22
Q

Statement No. 35

A

Basic Financial Statements – and Management’s Discussion and Analysis – for Public Colleges and Universities – an amendment of FASB Statement No. 34

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23
Q

Statement No. 36

A

Recipient Reporting for Certain Shared Nonexchange Revenues – an amendment of GASB Statement No. 33

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24
Q

Statement No. 37

A

Basic Financial Statement – and Management’s Discussion and Analysis – for State and Local Governments: Omnibus – an amendment of GASB Statements No. 21 and No. 34

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25
Q

Statement No. 38

A

Certain Financial Statement Note Disclosures

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26
Q

Statement No. 39

A

Determining Whether Certain Organizations are Component Units – an amendment of GASB Statement No. 14

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27
Q

Statement No. 40

A

Deposit and Investment Risk Disclosures – an amendment of GASB Statement No. 3

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28
Q

Statement No. 41

A

Budgetary Comparison Schedules – Perspective Differences – an amendment of GASB Statement No. 34

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29
Q

Statement No. 42

A

Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries

30
Q

Statement No. 44

A

Economic Condition Reporting: The Statistical Section – an amendment of NCGA Statement 1

31
Q

Statement No. 46

A

Net Assets Restricted by Enabling Legislation – an amendment of GASB Statement No. 34

32
Q

Statement No. 47

A

Accounting for Termination Benefits

33
Q

Statement No. 48

A

Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues

34
Q

Statement No. 49

A

Accounting and Financial Reporting for Pollution Remediation Obligations

35
Q

Statement No. 51

A

Accounting and Financial Reporting for Intangible Assets

36
Q

Statement No. 52

A

Land and Other Real Estate Held as Investments by Endowments

37
Q

Statement No. 53

A

Accounting and Financial Reporting for Derivative Instruments

38
Q

Statement No. 54

A

Fund Balance Reporting and Governmental Fund Type Definitions

39
Q

Statement No. 55

A

The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments

40
Q

Statement No. 56

A

Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards

41
Q

Statement No. 57

A

OPEB Measurements by Agent Employers and Agent Multiple-Employer Plans

42
Q

Statement No. 58

A

Accounting and Financial Reporting for Chapter 9 Bankruptcies

43
Q

Statement No. 59

A

Financial Instruments Omnibus

44
Q

Statement No. 60

A

Accounting and Financial Reporting for Service Concession Arrangements

45
Q

Statement No. 61

A

The Financial Reporting Entity: Omnibus – an amendment of GASB Statements No. 14 and No. 34

46
Q

Statement No. 62

A

Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements

47
Q

Statement No. 63

A

Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position

48
Q

Statement No. 65

A

Items Previously Reported as Assets and Liabilities

49
Q

Statement No. 66

A

Technical Corrections – 2012 – an amendment of GASB Statements No. 10 and No. 62

50
Q

Statement No. 67

A

Financial Reporting for Pension Plans – an amendment of GASB Statement No. 25

51
Q

Statement No. 68

A

Accounting and Financial Reporting for Pensions – an amendment of GASB Statement No. 27

52
Q

Statement No. 69

A

Government Combinations and Disposals of Government Operations

53
Q

Statement No. 70

A

Accounting and Financial Reporting for Nonexchange Financial Guarantees

54
Q

Statement No. 71

A

Pension Transition for Contributions Made Subsequent to the Measurement Date – an amendment of GASB Statement No. 68

55
Q

Statement No. 72

A

Fair Value Measurement and Application

56
Q

Statement No. 73

A

Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68

57
Q

Statement No. 74

A

Financial Reporting for Postemployment Benefit Plans Other than Pension Plans

58
Q

Statement No. 75

A

Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions

59
Q

Statement No. 76

A

The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments

60
Q

Statement No. 77

A

Tax Abatement Disclosures

61
Q

Statement No. 78

A

Pensions Provided through Certain Multiple-Employer Defined Benefit Pension Plans

62
Q

Statement No. 79

A

Certain External Investment Pools and Pool Participants

63
Q

Statement No. 80

A

Blending Requirements for Certain Component Units – an amendment of GASB Statement No. 14

64
Q

Statement No. 81

A

Irrevocable Split-Interest Agreements

65
Q

Statement No. 82

A

Pension Issues – an amendment of GASB Statements No. 67, No. 68, and No. 73

66
Q

Statement No. 83

A

Certain Asset Retirement Obligations

67
Q

Statement No. 84

A

Fiduciary Activities

68
Q

Statement No. 85

A

Omnibus 2017

69
Q

Statement No. 86

A

Certain Debt Extinguishment Issues

70
Q

Statement No. 87

71
Q

Statement No. 88

A

Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements

72
Q

Statement No. 89

A

Accounting for Interest Cost Incurred before the End of a Construction Period

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