GASB 42 Accounting and Financial Reporting for Impairment of Capital Assets and Insurance Recoveries

• Approach to Implementing GASB Statement No. 42, Accounting and Financial Reporting for Impairment of Capital Assets and Insurance Recoveries (As of: June 27, 2005)
  • GASB 42 Document Changes from earlier versions are highlighted in yellow, changes from the January 12, 2005 update are highlighted in blue, and changes from the March 9, 2005 version are highlighted in green. The June 27, 2005 update includes changes to Exhibits 4, 5 and 7.