Preparing to Implement GASB 34

• Introduction to GASB No. 34
• GASB No. 34 Implementation Schedule
• District Guidance Packet
• GASB No. 34 Implementation Checklist
• Implementation Narrative
• Component Units

Highlights of Reporting Requirements Under GASB 34

• Management Discussion and Analysis (MD&A) - Requirements - Revised November 2002
• Sample Statements Revised July 2003
• Additional Note Disclosures

Explanations and Applications of GASB 34

• Theoretical Presentation - New July 2002
• Crosswalk (PDF )
• Supporting Worksheets - Updated August 2003

Frequently Asked Questions (FAQ)

Links and References

If you have questions regarding GASB 34 and NJ school districts, please contact the Office of Fiscal Policy and Planning at doecafr@doe.state.nj.us.