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GASB In Focus/Fact Sheets
March 2018—Invitation to Comment on Revenue and Expense Recognition
January 2018—Understanding Costs and Benefits: Leases
November 2017—Understanding Costs and Benefits: Fiduciary Activities
February 8, 2016—Exposure Draft on Leases for State and Local Governments
October 2015—Understanding Costs and Benefits: Other Postemployment Benefits
August 14, 2015—GASB Statement No. 77, Tax Abatement Disclosures
June 29, 2015—GASB Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans
GASB Statement No. 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions
March 2, 2015—GASB Statement No. 72, Fair Value Measurement and Application
November 20, 2014—Preliminary Views on Leases for State and Local Governments
October 30, 2014—Exposure Draft—Tax Abatement Disclosures
Q&A—The GASB's OPEB Proposals
Basic Facts about Service Efforts and Accomplishments Reporting
Derivatives Fact Sheet
Field Test Fact Sheet
Financial Reporting Model Research Fact Sheet
Fund Balance Reporting Fact Sheet
OPEB Fact Sheet
Pension Fact Sheets
REFERENCE LIBRARY
- Educational Webcasts/ Video & Podcasts
- Webcasts and Webinars
- IN FOCUS: Revenue and Expense Recognition—Users of Financial Statements
- IN FOCUS: Revenue and Expense Recognition—Preparers and Auditors I
- IN FOCUS: Revenue and Expense Recognition—Preparers and Auditors II
- IN FOCUS: Financial Reporting Model Improvements—Users of Financial Statements
- IN FOCUS: Revenue and Expense Recognition—Preparers and Auditors III
- IN FOCUS: Financial Reporting Model Improvements
- Video & Podcasts
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- Frequently Requested Materials
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GASB In Focus/
Fact Sheets - GASB White Paper
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- Economic Condition Assessment
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