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GOVERNMENTAL ACCOUNTING STANDARDS BOARD

– Concept Statements (CON)

– – CON 5, Service Efforts and Accomplishments Reporting, issued updating CON 2, 38

– Statements (GAS)

– – GAS 27, Accounting for Pensions by State and Local Governmental Employers, clarification of requirements issued in Technical Bulletin 2008-1, 38
– – GAS 43, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, proposed amendments, comments sought, 630
– – GAS 45, Accounting and Financial Reporting by Employers for Postemployment Benefit Plans Other Than Pensions

– – – Amendments, comments sought on proposal, 630
– – – Clarification of requirements issued in Technical Bulletin 2008-1, 38
– – – Prefunding of generous retiree benefit plans may be required, 952

– – GAS 53, Accounting and Financial Reporting for Derivative Instruments, guide issued, 405
– – GAS 56, Codification of Accounting and Financial Reporting Guidance Contained in AICPA Statements on Auditing Standards, published, 404

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