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GASB 34
ISSUE PAPERS 
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Subject
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Date Presented to Task Force
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Date Approved by Task Force
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1
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Infrastructure Reporting - Modified Approach vs. Depreciation |
April 12, 2000
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May 12, 2000
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2
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Colleges and Universities Reporting |
April 12, 2000
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July 14, 2000
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3
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Compensated Absences - Short-term & Long-term Liability |
April 12, 2000
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May 12, 2000
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4
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Works of Art, Historical Treasures, and Other Similar Assets |
April 12, 2000
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September 29, 2000
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5
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Reporting Requirements for MD&A |
July 14, 2000
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September 29, 2000
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6
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Cash Flow Statements for Discrete Entities |
July 14, 2000
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July 14, 2000
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7
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Colleges and Universities Reporting - Addendum to Issue Paper |
July 14, 2000
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July 14, 2000
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8
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Categorizing Capital Assets as Shared Capital Assets or Specific to a Function for Depreciation Expense Reporting Requirements and Options |
July 14, 2000
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9
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Depreciation of Capital Assets |
September 29, 2000
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September 29, 2000
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10
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Determining How to Arrive at Restricted Net Assets in the Statement of Net Assets |
September 29, 2000
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September 29, 2000
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11
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Expenses by Function in the Statement of Activities
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February 9, 2001
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March 1, 2001
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| Expenses by Function in the Statement of Activities - Revision for Omnibus Statement |
February 9, 2001
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March 1, 2001
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12
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Elimination of Internal Activities and Balances |
February 9, 2001
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March 1, 2001
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13
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Guidelines for Capitalization and Depreciation of Capital Assets |
September 29, 2000 |
April 18, 2001
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14
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Depreciation and Major Renovations |
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