APPENDIXDISCLOSURE CHECKLIST

This disclosure checklist has been prepared using the accounting and financial reporting guidance contained in pronouncements up to and including GASB Statement 72. Disclosure requirements for more recent statements are contained in the individual chapters. This checklist has been prepared with careful consideration to ensure its accuracy and completeness. However, a checklist does not substitute for professional knowledge and judgment. In addition, this checklist focuses primarily on footnote disclosures for financial statements. For requirements as to the content and format of financial statements themselves, readers should refer to the applicable chapters of this guide. Financial statement preparers and auditors using this checklist should recognize their responsibility to determine the adequacy of disclosures for financial statements. Accordingly, this checklist should be used as only one tool in meeting these responsibilities.

A. Summary of Significant Accounting Policies. 580
B. Nonmonetary Transactions. 581
C. Related-Party Transactions. 581
D. Accounting Changes. 581
E. Disclosures for Defined Benefit Pension Plans. 581
F. Disclosures for Defined Contribution Plans. 582
G. Disclosures for Postemployment Benefit Other Than Pension (OPEB) Plans. 582
H. Pension Disclosures for State and Local Governmental Employers. 584
H.(1). Pension Disclosures for State and Local Governmental Employers under GASBS 68. 586
I. Postemployment ...

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