Resources
For further assistance, copies of these GASB statements can be found on the GASB website using the following links:

GASB 84 https://www.gasb.org/jsp/GASB/Docume...isclaimer=true
GASB 84 Implementation Guide https://www.gasb.org/jsp/GASB/Docume...isclaimer=true
GASB 87 https://www.gasb.org/jsp/GASB/Docume...isclaimer=true