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GASB 33, Accounting and Financial Reporting for Nonexchange Transactions

  • IRM No 126: GASB Statement No. 33 -- Accounting and Reporting for Nonexchange Transactions
    • IRM No 126: Original IRM No 126 - Approach adopted by the University to comply with GASB Statement No. 33 (Issued: February 16, 2001)
    • IRM No 126A: Addendum A to IRM No 126 - Adopting the Change in Accounting Principle for Pledges (Revised: June 8, 2001) 
    • IRM No 126B: Addendum B to IRM No 126 - Adopting the Change in Accounting Principle for State Capital Appropriations (Issued: March 21, 2001)
    • IRM No 126B.1: Addendum B.1 to IRM No 126 - Includes the completed worksheet for the June 30, 2000 state capital appropriations journal entries (Issued: July 26, 2001)
    • IRM No 126C: Addendum C to IRM No 126 - Adopting the Change in Accounting Principle for Restricted Receipts in Excess of Expenditures or Expenditures in Excess of Receipts (Overdrafts) (Issued: September 17, 2001)