Reference Library

Educational Webcasts/Video & Podcasts

Participate in educational webcasts offered periodically by the GASB on select issues related to accounting and financial reporting in the government, including recent proposals issued by the Board. Also, video & podcasts on select GASB issues and themes are available here. >> More

Plain-Language Articles

The GASB is committed to communicating in plain-language with its constituents about its standards and standards-setting activities. The following articles and publications are available to download free or to purchase at minimal cost. >> More

GASB White Paper

Read about how the government environment differs from the business environment and why different accounting and financial reporting standards are needed as a result. The GASB White Paper is available for download at no charge. >> More
  • Educational Webcasts/Video & Podcasts Educational webcasts, videos & podcasts are offered periodically.
  • Plain-Language Articles The GASB is committed to communicating in plain-language.
  • GASB White Paper Read about why different standards are needed for governments.

Frequently Requested Materials

This page provides links to a variety of important resources for those interested in accounting and financial reporting for the government environment.
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Economic Condition Assessment

Economic condition is a composite of a government's financial health and its ability and willingness to meet its financial obligations and commitments to provide services. This Power Point presentation discusses the basics of analyzing a government's economic condition using the financial statements required by GASB Statement 34.
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Fact Sheets

Fact Sheets provide information on the GASB itself, specific projects, and other standards-setting activities.
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Other Articles

This page offers articles on a variety of important GASB issues and themes.
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Research

This page provides links to GASB research briefs and other research related documents.
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Teaching Resources

The materials you need to study to keep up to date with the latest pronouncements and standards-setting activities.
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