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Michigan Committee on Governmental Accounting and Auditing Statements

MCGAA No. #

TOPIC

ISSUE DATE

15

Implementation of GASB Statement No. 54

June 2011

14

Funding of Retiree Health Care Obligations

January 2008

13

Rescission of Statement No. 7

November 2006

12

Accounting and Reporting Infrastructure Assets City and Villages

September 2006

11

Accounting and Reporting Infrastructure Assets
County Road Commissions

July 2006

10
as Amended

Accounting and Reporting Infrastructure Assets Local Water and Sewer Systems and County Drains

August 2001

9

Revenue Recognition of Property Taxes

May 2001

7

Superseded by Statement No. 13

November 2006

5

Superseded by Consolidated Statement No. 4

4

Definition of the Financial Reporting Entity
(A Consolidation of Prior Statements No. 4 and No. 5)

December 2005

3

Superseded by Statement No. 9

1

Superseded by Statement No. 8