GASB Outlook

From the Chairman

Financial Reporting Model ITC Coming Soon

GASB Chair Dave Vaudt discusses why it's important that we hear from you at this early stage on this key project—and maps out what the course beyond the initial document for public comment will look like.

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Featured Video

GASB Chair Dave Vaudt previews the Invitation to Comment and discusses what's coming up and how you can get involved.
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Need to Know:
Fiduciary Activities Final Statement

The GASB plans to issue a final Statement, Fiduciary Activities, in early 2017 that will require governments to report fiduciary activities in their fiduciary funds financial statements. This brief article previews the forthcoming Statement.
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  • From the Chairman
  • Featured Video
  • Need to Know:
    Fiduciary Activities Final Statement

Coming Up
Sign Up for Public Hearings and User Forums

In the coming months, the GASB will be holding a series of public hearings and user forums on the Financial Reporting Model ITC. This article lays out where the events are being held and let's you know how to get involved.
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The Materiality Box:
Why It's Important

Governments aren't required to implement every standard the Board issues for every transactions. This article takes a look at the Materiality Box to remind stakeholders that GASB standards relate only to significant or material amounts.
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Just Issued
Certain Asset Retirement Obligations

In early December, the GASB issued guidance for state and local government on on certain asset retirement obligations. Learn more about what Statement 83 provides here.
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GASB Calendar