GASB 43 & 45 Fact Sheet

What are the effective dates of the Statements?

Depends on the size of the employer as measured by revenue in the first fiscal year ending after June 15, 1999.

For GASB 45, the effective dates are:

More than $100M revenue: Fiscal years beginning after December 15, 2006.

$10M to $100M revenue: Fiscal years beginning after December 15, 2007.

Less than $10M revenue: Fiscal years beginning after December 15, 2008.

GASB 43 effective dates are one year earlier than the above.

	Depends on the size of the employer as measured by revenue in the first fiscal year ending after June 15, 1999.
	For GASB 45, the effective dates are: