GAAP Basis Reporting

GAAP Reporting

• Year-End Financial Reports Information 2023-24  October 2024
• GASB 42 Reporting Instructions
• GASB 48 Information Summary
• GASB 49 Information Summary
• GASB 60 Accounting for Service Concession Arrangements
  • GASB 60 Service Concession Arrangement Checklist
• GASB 60 Service Concession Arrangement Glossary
  • GASB 60 Accounting For Service Concession Arrangements - Procedures
  • GASB 60 Financial Reporting of SCA by Transferor and Operator - Illustrations
• GASB 63 Financial Reporting of 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 69 Information Summary
• GASB 70 Information Summary
• GASB 68 and 71 Implementation Methodology
• GASB 83 Information Summary.

GASB 87 Reporting Instructions - NEW

• GASB 91 Information Summary and Decision Tree - NEW
• GASB 92 Information Summary 

GASB 96 Reporting Instructions - NEW

GASB 94 Reporting Instructions - NEW