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Business and Policy Areas
Business and Policy Areas

GASB Issues Implementation Guide on Statement 44

January 6, 2006

On December 28, 2005, the Governmental Accounting Standard Board published a Guide to Implementation of GASB Statement 44 on the Statistical Section.  Issued in 2004, GASB Statement 44, Economic Condition Reporting: The Statistical Section, updated the statistical section--for the first time in 25 years--to encompass the new information resulting from GASB Statement 34 and other developments in government finance during the past two decades.

The guide contains more than 120 questions and answers that are accompanied by 160 illustrations. It includes complete sample statistical sections, alternative formats, and optional schedules for nine types of governments: local, county, and state general purpose governments; a school district; a library district; a public university; a water and sewer authority; an airport; and a retirement system. The guide also includes a glossary, topical index, and the Standards section of Statement 44.