Standards & Guidance

Pronouncements

Each of the final Statements of Governmental Accounting Standards issued by the GASB since its establishment in 1984 is designed to provide taxpayers, legislators, municipal bond analysts, and others with information that is useful to their decision-making process regarding governmental entities. >> More

Implementation Guides

The GASB Staff prepares guides to implementing individual pronouncements in a question-and-answer format to help financial statement preparers and auditors gain a better understanding of their application provisions. The Comprehensive Implementation Guide (CIG) brings together nearly 2,000 questions from all of the individual guides and is updated and supplemented annually to incorporate provisions of standards for which individual guides were not published. >> More

GARS Online

GARS Online provides access to all U.S. Generally Accepted Accounting Principles (GAAP) and related literature for state and local governments. GARS Online is available through four service plans to accommodate the varying needs of different stakeholders. A free view is also provides. >> More
  • Pronouncements Statements issued by the GASB are designed to provide information that is useful to related decision-making.
  • Implementation Guides Guides that address questions about implementing GASB pronouncements.
  • GARS Online GARS Online provides access to all U.S. GAAP and related literature for state and local governments.

Pronouncements

Statements issued by the GASB are designed to provide information that is useful to related decision-making.
>> More


Implementation Guides

Guides that address questions about implementing GASB pronouncements.
>> More


GARS Online

GARS Online provides access to all U.S. GAAP and related literature for state and local governments.
>> More