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2017-05.pdf
  
GASB Statement 73 – Additional Reporting Guidance for the Law Enforcement Officers’ Special Separation Allowance08/04/2016
2017-04.pdf
  
Proposed Rules for Electronic Transactions in Accordance with G.S. 159-28(d2) and G.S. 115C-441(d2)08/04/2016
2016-14.pdf
  
GASB Statement 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans and GASB Statement 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions03/29/2016
2016-13.pdf
  
GASB Statement 73, 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 6803/11/2016
2016-05.pdf
  
GASB Statement 72, Fair Value Measurement and Application10/01/2015
2016-02.pdf
  
Accounting for Long-Term Revolving Loans08/03/2015
2015-19.pdf
  
GASB 68 Financial Reporting for the Firefighters' and Rescue Squad Workers' Pension Fund for Fiscal Year Ended June 30, 201506/30/2015
2015-06 REVISED.pdf
  
GASB Statement 67, Financial Reporting for Pension Plans, and GASB Statement 68, Accounting and Financial Reporting for Pensions12/01/2014
2015-04.pdf
  
Q&A on New Reporting Standards for Defined Benefit Pension Plans and Participant Employers - GASB Statements 67 and 6809/05/2014
2014-08.pdf
  
Operation of and Accounting for Discretely Presented Component Units, Including Tourism Development Authorities09/30/2013
2013-09 REVISED.pdf
  
GASB Statement No. 63 Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position.  GASB Statement No. 65 Items Previously Reported as Assets and Liabilities.03/13/2013
2011-1.pdf
  
GASB Statement No. 51, Accounting and Financial Reporting for Intangible Assets08/23/2010
2010-35.pdf
  
GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions - Part 2 - Components of Fund Balance9/29/2010
2010-23.pdf
  
GASB Statement No. 54 Fund Balance Reporting and Governmental Fund type Definitions - Part 1 - Fund Type Definitions6/29/2011
2010-18S.pptx
  
GASB Statement No. 53 Powerpoint Presentation    (Supplement to Memo 2010-18 above)4/6/2010
2010-18.pdf
  
GASB Statement No. 53, Accounting and Reporting for Derivative Instruments1/25/2010
1126.pdf
  
GASB Statement No. 47 - Accounting for Termination Benefits6/26/2009
1108.pdf
  
GASB Statement No. 50 - Pension Disclosures: An admendment of GASB Statements No. 25 and No. 2710/6/2008
1087 Rev.pdf
  
Application to Local ABC Boards of Governmental Accounting Standards Board Statement No. 45.9/19/2007
1064.pdf
  
GASB No. 43 – Financial Reporting for Post-employment Benefit Plans Other Than Pension Plans. GASB No. 45 – Accounting and Financial Reporting by Employers for Post-employment Benefits Other Than Pensions.08/18/2006
1056.pdf
  
Investment Policy Guidelines for GASB Statement No. 40 "Deposit and Investment Risk Disclosures"4/28/2006
1029.pdf
  
Preparing Public Housing Authority Financial Statements under GASB 3402/11/2005
1023.pdf
  
GASB Statement 34 Implementation Issues for Charter Schools08/20/2004
1000.pdf
  
Recently Released Governmental Accounting Standards Board (GASB) Statements7/30/2004
998.pdf
  
Reporting Issues for GASB 3408/12/2003
981.pdf
  
Governmental Accounting Standards Board (GASB) Pronouncements to Be Implemented with GASB Statement No. 3410/11/2002
980.pdf
  
Questions Concerning the Implementation of Governmental Accounting Standards Board (GASB) Statement No. 3410/11/2002
978.pdf
  
GASB 34 Resources - Illustrative Financial Statements and Tools10/8/2002
977.pdf
  
Determining Materiality for Financial Statements Prepared in Accordance with GASB Statement No.3409/25/2002
975.pdf
  
Reporting School Capital Assets08/20/2002
974.pdf
  
Financial Reporting Issues for Governmental Accounting Standards Board (GASB) Statement No. 3408/15/2002
973.pdf
  
GASB Statement No. 34 Implementation Issues for Local Education Agencies08/15/2002
956.doc
  
Application of Governmental Accounting Standards Board Statement No. 37 for those implementing Phase I statement 3401/14/2002
946.doc
  
Application of Governmental Accounting Standards Board Statement No. 34, Basic Financial Statements-and Management’s Discussion and Analysis-for State and Local Governments, to Local ABC Boards08/9/2001
945.doc
  
Application of Governmental Accounting Standards Board Statement No. 34, Basic Financial Statements-and Management’s Discussion and Analysis-for State and Local Governments, to Public Hospitals - Data07/20/2001
928.doc
  
Local Governments and Public Authorities - Implementation Phases for GASB 3401/23/2001
Forms and InstructionsSample Financial StatementsAnnual Financial Information Report (AFIR)Cash and InvestmentsOther Post-Employment Benefits (OPEB) ResourcesNon-Audit ServicesAids to Financial Statement PreparationSecondary Market DisclosureFinancial Analysis Tools and ResourcesMemosAudit and Accounting ResourcesPolicy ManualOther Worksheets and ResourcesWeb Links
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