GASB In Focus/Fact Sheets


September 2021—Disclosure Framework

February 2021—Financial Reporting Model Improvements
 
February 2021—Financial Reporting Model Improvements (Executive Summary)

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