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Implementation resources available for download from our Web site:

How to Prepare for GASB 34 (pdf, 16k)

Implementation Plan (pdf, 61k)

  • Implementation plan for use by local governments in planning for the new requirements.

Capital Asset Guide (pdf, 316k)

  • Accounting and reporting of capital assets guide for local governments.

Recommended options (pdf, 41k)

  • Recommended accounting practices for the options available under GASB 34.

GASB 34 Impacts (pdf, 80k)

  • Describes GASB 34 and its potential impacts.

Small City Financial Reporting (pdf, 18k)

  • Discussion of the different financial reporting options available for small cities

Depreciation Worksheet (zip, 106k)

  • A simple capital asset and accumulated depreciation spreadsheet in both MS Excel and Lotus 1-2-3 formats.

Crosswalk between IFS and Reporting (pdf, 230k)

  • For counties using the IFS general ledger system, a crosswalk between the COFARS chart of accounts and the IFS GASB 34 financial reporting
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