GASB Statement No. 14, The Financial Reporting Entity

• GASB 14 Evaluation of Whether a Legally Separate Entity Must be Included in the University's Reporting Entity (Updated: March 9, 2005)
  
  Update includes exhibits that provide a listing of new accounting codes necessary to capture third-party activity (Exhibit 1), new accounting codes necessary to capture the investment in the joint venture and the activity of UC’s portion of the joint venture (Exhibit 2), and an example of GASB 14 analysis performed for the University Community Land Company (Exhibit 3). Page 2 was updated on March 9, 2005, as indicated by yellow highlight.
• GASB 14 Analysis Blank excel worksheets for use in performing the GASB 14 analysis as outlined in Exhibit 3, including the Checklist Summary and the Evaluation Checklist (Updated: October 19, 2016)
  
  Update includes changes to the Evaluation Checklist to incorporate GASB 80 implementation.