As resources allow, the GASB responds to technical inquiries about governmental accounting and financial reporting to promote the uniform application of GAAP and to foster relations with the GASB's constituency.
Staff responses to technical inquiries reflect the staffs' opinions in light of the particular circumstances described by the inquirer, and should not be viewed as a general position of the Board. Official positions of the GASB are established only after extensive deliberation and due process.
How to Submit an Inquiry
- Requests for general information (e.g., status of a current GASB project, effective date of a statement):
Call or send email to assigned staff member
Go to a Listing of Current GASB Projects and Staff
- Requests for interpretation of accounting standards :
Submit through the GASB technical inquiry form
Go to GASB Technical Inquiry On-line Form
Responses generally are given by telephone within one or two weeks, but may take longer depending on staff availability.
Documentation of Technical Inquiries
When completing the on-line inquiry form, please provide us with specific information about yourself and your technical inquiry. This will expedite your inquiry and help GASB to:
- Highlight topics for future projects, and
- Enhance the uniformity of responses to technical inquiries.