Governmental Accounting Standards Board (GASB) Pronouncements
GASB Guidance Effective for Fiscal Years in 2025 and After
| Number | Title | Effective Date | Early Adoptable | AHP Insights |
|---|---|---|---|---|
|
Statement No. 99
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|
Omnibus 2022 | Varies; Provision related to financial guarantees and classification and reporting of derivative instruments are effective for fiscal years beginning after June 15, 2023. | Encouraged | |
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Statement No. 100
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Accounting Changes and Error Corrections | Effective for fiscal years beginning after June 15, 2023 | Encouraged | |
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Statement No. 101
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Compensated Absences | Effective for fiscal years beginning after Dec. 15, 2023 | Encouraged | |
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Statement No. 102
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Certain Risk Disclosures | Effective for fiscal years beginning after June 15, 2024 | Encouraged | |
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Statement No. 103
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Financial Reporting Model Improvements | Effective for fiscal years beginning after June 15, 2025 | Encouraged | |
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Statement No. 104
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Disclosure of Certain Capital Assets | Fiscal years beginning after June 15, 2025 | Encouraged | |
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Statement No. 105
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Subsequent Events | Fiscal years beginning after June 15, 2026 | Encouraged |