Statement 34 Resource Center:
Publications About Statements 34 and 35


Note: The information below is provided for the benefit of the public; its inclusion is not intended in any way to imply the involvement or approval of the GASB or the Financial Accounting Foundation, unless specifically stated otherwise.


See GASB Publications

An Elected Official’s Guide to the New Governmental Financial Reporting Model, by Stephen J. Gauthier, Government Finance Officers Association

ASBOs Guide to Implementing Statement 34

GASB No. 34 Implementation: From Here to There, G. Robert Smith, Jr., Ph.D., CPA, CGFM—Order from the AICPA online store

GASB No. 34 Infrastructure: How In The GASB Are We Going To Do This? Phil Sherman, CPA—Order from the AICPA online store

Government Reporting Models for 2000 and Beyond, Betty P. King, CPA, CGFM, and Lucinda V. Upton, CPA, CGFM—Order from the AICPA online store

Implementing the New Government Reporting Model, Betty P. King, CPA, CGFM, and Lucinda V. Upton, CPA, CGFM—Order from the AICPA online store

NACUBO's GASB 35 Implementation Guide: Questions and Answers for Public Colleges and Universities Using Business Type Activity Reporting (Item No. NC1830) is available to members for $24.00 and to nonmembers for $40.00. It is also available as a package with GASB’s Guide to Implementation of GASB Statement 34 to members for $42.50 and to nonmembers for $56.10 (refer to Item No. NC1832). The GASB Implementation Guide can also be purchased separately through NACUBO for $26.00 (Item No. NC1831). Call toll free 866-348-6300 or visit www.nacubo.org.

Understanding and Implementing GASB’s New Financial Reporting Model, Venita Wood, AICPA—Order from the AICPA online store

U.S. Department of Transportation, Federal Highway Administration, Office of Asset Management, Primer: GASB 34, November 2000