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- GASB HOME
The GASB establishes accounting and financial reporting standards for U S state and local governments that follow generally accepted accounting principles (GAAP)
- Standards and Guidance - GASB
As resources allow, the GASB staff responds to technical inquiries about governmental accounting and financial reporting to support the uniform application of generally accepted accounting principles (GAAP)
- About the GASB
GASB members are required to have knowledge of governmental accounting and finance and a concern for the public interest in matters of accounting and financial reporting Diverse Perspectives Diversity of perspective is a critical component of the GASB’s standard-setting process and, by extension, the composition of its Board
- GASB - GARS Login
The Governmental Accounting Research System™ (GARS) provides access to all U S generally accepted accounting principles (GAAP) for state and local governments It includes material from the GASB’s Codification, Original Pronouncements, and Comprehensive Implementation Guide, as well as related resources and the following tools:
- Exposure Documents - GASB
Exposure Documents The following past due process documents are available for download: Exposure Drafts of Proposed Statements, Proposed Interpretations, Proposed Technical Bulletins, Proposed Implementation Guides, and Proposed Concepts Statements Preliminary Views Invitations to Comment Discussion Memorandums Proposed Suggested Guidelines for Voluntary Reporting
- About Us - GASB
About the GASB Established in 1984, the GASB is the independent, private-sector organization based in Norwalk, Connecticut, that establishes accounting and financial reporting standards for U S state and local governments that follow generally accepted accounting principles (GAAP) Read More
- Pronouncements - GASB
Pronouncements The pronouncements available below are provided as a general, historical reference Certain pronouncements have been completely superseded by the issuance of subsequent pronouncements and are marked accordingly on the title page and download caption Other pronouncements have been partially superseded or amended by subsequent pronouncements; such subsequent modifications are not
- Implementation Guide No. 2025-1 Implementation Guidance Update 2025
The Governmental Accounting Standards Board has authorized its staff to prepare Implementation Guides that provide timely guidance on issues encountered during the implementation and application of GASB pronouncements The Board has reviewed this Implementation Guide and does not object to its issuance
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