The User's Perspective—December 2009

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Touring the Financial Statements, Part IV: Note Disclosures 
“You can’t tell the players in a ball game with a scorecard,” and you cannot fully understand the information in the financial statements without reading the notes. This fourth installment of the overview of the financial statements explains what note disclosures are, how they work with the financial statements, and what types of information they communicate.

 

 
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Reporting on Fiscal Sustainability 
In December 2009, the GASB moved the Economic Condition Reporting: Fiscal Sustainability project from its Research Agenda to the Current Technical Agenda. This article focuses on the research performed by the GASB and others that led to this decision.

 
The GASB's Core Values 
Since the creation of the Governmental Accounting Standards Board more than 25 years ago, its mission has been to establish standards for financial reporting that are designed to provide interested individuals with information that is decision-useful and assists those individuals in assessing the government’s accountability to the public. Encoded in the GASB’s DNA are four core values—independence, integrity, objectivity, and transparency—that underlie everything the organization is engaged in. This article discusses the four core values and how they will continue to help guide the GASB’s mission into the future.

 
2010 Calendar of Constituent Group Events, and GASB Speaking Engagements 
This calendar provides a selected list of upcoming GASB constituent group events and GASB speaking engagements for the first-half of 2010. GASB speakers are noted where applicable.

 
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