View or download the full text of the GASB User Guides using the links below. Adobe Acrobat Reader required.
What You Should Know about the Finances of Your Government's Business-Type Activities: A Guide to Financial Statements—2nd Edition
(Issued October 2018)
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An Analyst's Guide to Government Financial Statements—3rd Edition
(Issued March 2018)
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What You Should Know about Your School District's Finances: A Guide to Financial Statements—3rd Edition
(Issued May 2018)
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What You Should Know about Your Local Government's Finances: A Guide to Financial Statements—3rd Edition
(Revised June 2017)
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Government Service Efforts and Accomplishments Performance Reports: A Guide to Understanding
(Issued July 2005)
Publication costs were paid for by a grant from the Sloan Foundation.
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Copyright © by Financial Accounting Foundation. All rights reserved. You may make copies of this work for personal, non-commercial use only and shall maintain the following credit line: "Copyright © [YEAR] by Financial Accounting Foundation. All rights reserved. Used by permission.” You may not sell or distribute this work, or use for any other commercial purposes, in whole or part, without permission from Financial Accounting Foundation. Use of Financial Accounting Foundation content is further subject to the website terms and conditions. Any requests for use or reuse should be made at the following link, and questions may be directed to copyright@f-a-f.org.What You Should Know about the Finances of Your Government's Business-Type Activities: A Guide to Financial Statements—2nd Edition
(Issued October 2018)
[Download]
An Analyst's Guide to Government Financial Statements—3rd Edition
(Issued March 2018)
[Download]
What You Should Know about Your School District's Finances: A Guide to Financial Statements—3rd Edition
(Issued May 2018)
[Download]
What You Should Know about Your Local Government's Finances: A Guide to Financial Statements—3rd Edition
(Revised June 2017)
[Download]
Government Service Efforts and Accomplishments Performance Reports: A Guide to Understanding
(Issued July 2005)
Publication costs were paid for by a grant from the Sloan Foundation.
[Download]