GASB Outlook

From the Chairman

Project Update: The Financial Reporting Model

Board deliberations continue in this project that will be central to the Board's agenda in 2018. I'll talk about what we're working on, what's coming up, and how you can get involved.
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Featured Video:
Spotlight On: Ken Schermann, Former Senior Technical Advisor

GASB former Senior Technical Advisor Ken Schermann looks back on more than three decades at the GASB, key Board accomplishments, and the road ahead.
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Countdown to Implementation:
Preparing for the Fiduciary Activities Guidance

Last year, the GASB established guidance on what constitutes fiduciary activity for financial reporting purposes. This article highlights what the standard is about and reminds readers that it's time to begin planning implementation.
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  • From the Chairman
  • Featured Video:
    Spotlight On: Ken Schermann, Former Senior Technical Advisor
  • Countdown to Implementation:
    Preparing for the Fiduciary Activities Guidance

Countdown to Implementation:
Preparing for the Leasing Guidance

Last summer, the GASB issued new leasing guidance that significantly changes the governments' financial reporting of these key transactions. This article stresses the importance of beginning to plan for implementation now.
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On the Horizon:
Debt Disclosures

In the coming weeks, the GASB plans to issue new guidance on debt disclosures, including direct borrowing. This article previews what you can expect to see in in the new standard.
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GASB Calendar