Education

Plain-Language Documents

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.

GASB Due Process Documents

Economic Condition Reporting: GASB Presents Preliminary Views on Financial Projections

GASB Standards and Projects

Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements: GASB Statement Codifies FASB and AICPA Pronouncements Applicable to State and Local Governments
Deferrals: GASB Statement Reclassifies Certain Items Previously Reported as Assets and Liabilities
Derivatives: Plain-Language Summary
Derivatives: GASB Derivatives Standard to Bring Enhanced Consistency and Transparency to Governmental Financial Statements
Elements of Financial Statements: Defining the Fundamental Elements of Financial Reporting
Fund Balance Reporting: GASB Statement Brings Greater Clarity and Consistency to Fund Balance Reporting
Government Combinations: GASB Statement Provides Guidance for Reporting Government Combinations and Disposals of Government Operations
Intangible Assets: GASB Issues Accounting and Financial Reporting Guidance for Intangible Assets
Medicare Part D: GASB Staff Explains How to Account for Medicare Part D Retiree Drug Subsidy Payments
Other Postemployment Benefits: Plain-language summary of Statements 43 and 45
Pension Accounting and Financial Reporting: New GASB Pension Statements to Bring about Major Improvements in Financial Reporting
Pension Disclosures: GASB Reconciles Disclosure Requirements for Governmental Pension and OPEB Reporting
Pollution Remediation Obligation: Governments to Report Liabilities Connected with Their Obligations to Clean Up Pollution
Sales and Pledges of Receivables and Future Revenues: GASB Clarifies Difference between Sales and Borrowings
Service Concession Arrangements: GASB Statement Provides Guidance on Partnerships Between Governments and Public or Private Entities
Service Efforts and Accomplishments: New Suggested Guidelines Will Help Governments Provide a More Complete Picture of Their Performance
Service Efforts and Accomplishments Reporting: GASB Proposes Suggested Guidelines for Governments That Voluntarily Choose to Report on Their Service Performance
Service Efforts and Accomplishments: GASB Proposal to Amend Concepts Statement 2 Reflects Recent Developments in SEA Performance Reporting
Termination Benefits: GASB Clarifies How to Report the Cost of Termination Benefits
The Financial Reporting Entity: GASB Statement Concludes Review of Standards Defining the Financial Reporting Entity