Historical GASB Lease Documents

This page contains archived documents related to the State of Georgia’s implementation of GASB lease standards, including GASB 87 and related guidance. These materials are provided solely for historical and reference purposes and may not represent current accounting policies, interpretations, or reporting practices.

The documents in this archive reflect the State’s approach to evaluating lease agreements, determining applicability under GASB 87, and supporting the transition to the lease accounting framework. They may include decision tools, implementation guidance, reference materials, and other resources used during the adoption period.

These historical documents should not be relied upon for current accounting decisions. For up‑to‑date standards and requirements, users should refer to the most recent GASB publications and State of Georgia financial reporting guidance.

All documents are provided in PDF format and require Adobe Reader for viewing.

 

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