The GASB is committed to communicating in plain language with its constituents about its standards and standards-setting activities. The following articles and publications are available to download free or to purchase at minimal cost.

• Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements: GASB Statement Codifies FASB and AICPA Pronouncements Applicable to State and Local Governments 
• Deferrals: GASB Statement Reclassifies Certain Items Previously Reported as Assets and Liabilities 
• Derivatives: Plain-Language Summary
• Derivatives: GASB Derivatives Standard to Bring Enhanced Consistency and Transparency to Governmental Financial Statements 
• Elements of Financial Statements: Defining the Fundamental Elements of Financial Reporting 
• Fund Balance Reporting: GASB Statement Brings Greater Clarity and Consistency to Fund Balance Reporting 
• Government Combinations: GASB Statement Provides Guidance for Reporting Government Combinations and Disposals of Government Operations 
• Intangible Assets: GASB Issues Accounting and Financial Reporting Guidance for Intangible Assets 
• Medicare Part D: GASB Staff Explains How to Account for Medicare Part D Retiree Drug Subsidy Payments 
• Nonexchange Financial Guarantees: GASB Statement Provides Accounting and Financial Reporting Guidance for Nonexchange Financial Guarantees: GASB Statement Provides Accounting and Financial Reporting Guidance for Nonexchange Financial Guarantees
• Other Postemployment Benefits: Plain-language summary of Statements 43 and 45 
• Pension Accounting and Financial Reporting: New GASB Pension Statements to Bring about Major Improvements in Financial Reporting 
• Pension Disclosures: GASB Reconciles Disclosure Requirements for Governmental Pension and OPEB Reporting 
• Pollution Remediation Obligation: Governments to Report Liabilities Connected with Their Obligations to Clean Up Pollution 
• Sales and Pledges of Receivables and Future Revenues: GASB Clarifies Difference between Sales and Borrowings 
• Service Concession Arrangements: GASB Statement Provides Guidance on Partnerships Between Governments and Public or Private Entities 
• Service Efforts and Accomplishments: New Suggested Guidelines Will Help Governments Provide a More Complete Picture of Their Performance 
• Service Efforts and Accomplishments Reporting: GASB Proposes Suggested Guidelines for Governments That Voluntarily Choose to Report on Their Service Performance 
• Service Efforts and Accomplishments: GASB Proposal to Amend Concepts Statement 2 Reflects Recent Developments in SEA Performance Reporting 
• Termination Benefits: GASB Clarifies How to Report the Cost of Termination Benefits 
• The Financial Reporting Entity: GASB Statement Concludes Review of Standards Defining the Financial Reporting Entity