The mission of the Governmental Accounting Standards Board is to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports.
Codification – Original Pronouncements – Comprehensive Implementation Guide
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- GASB Issues Statement No. 53, Accounting and Financial Reporting for Derivative Instruments—NEW (06/30/08)
- GASB Seeks Public Input on Fund Balance Reporting, SEA Concepts Proposals—NEW (06/11/08)
- The User’s Perspective—May 2008—NEW (06/09/08)
- Facts about GASB
- GASB Revamps 2008 Technical Plan
Adds Projects on Retirement Benefits, Public/Private Partnerships, and Reporting Units
- 2008 GASB Support Fee Program
- GASB Issues an Exposure Draft seeking input on proposed changes to Concepts Statement No. 2, Service Efforts and Accomplishments Reporting
- News Release
- Exposure Draft (Comment Deadline: July 3, 2008)
- Plain-language article
- GASB Acts to Improve the Reporting of Fund Balance Information for the Benefit of Financial Statement Users
- News Release
- Exposure Draft (Comment Deadline: June 30, 2008)
- Plain-language article
- The Financial Accounting Foundation Board of Trustees Approves Changes to Oversight, Structure and Operations of FAF, FASB and GASB
- GASB Project Pages—UPDATED (06/10/08)
- Technical Plan
- FAF Letter to the Government Finance Officers Association (GFOA) Responding to the GFOA's Request That the GASB's Functions Be Transitioned to the FASB
- GASB Adds Project to Assist Governments That Choose to Report Performance Information
- FAF Board of Trustees Confirms GASB Jurisdictional Authority with Respect to Service Efforts and Accomplishments
- GASB White Paper: Why Governmental Accounting and Financial Reporting Is—and Should Be—Different
- 2007 Annual Report of the Financial Accounting Foundation