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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

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Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Specialized Accounting

Government Combinations & Disposals of Government Operations

GASB 69 provides guidance on accounting and financial reporting on the following types of government combinations and disposals of government operations:

  • Government mergers
  • Government acquisitions
  • Transfers of operations
  • Disposals of government operations

Service Continuation Requirement

To qualify for a government combination, the new or continuing government must intend to provide services similar to those provided by the formerly separate governments, organizations or operations.