REFERENCE LIBRARY

Educational Webcasts/Video & Podcasts
Participate in educational webcasts offered periodically by the GASB on select issues related to accounting and financial reporting in the government, including recent proposals issued by the Board. Also, video & podcasts on select GASB issues and themes are available here.
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Plain-Language Articles
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.
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GASB White Papers
Read about how the government environment differs from the business environment and why different accounting and financial reporting standards are needed. Also, learn about the intersection of environmental, social, and governance (ESG) matters with existing governmental accounting standards.
>> MoreFREQUENTLY REQUESTED MATERIALS
This page provides links to a variety of important resources for those interested in accounting and financial reporting for the government environment.
>> MoreQUARTERLY REPORTS OF THE GASB CHAIR
The GASB Chair reports quarterly on the activities of the GASB to the Financial Accounting Foundation Board of Trustees and the members of the Governmental Accounting Standards Advisory Council.
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GASB IN FOCUS/FACT SHEETS
Fact Sheets provide information on the GASB itself, specific projects, and other standards-setting activities.
>> MorePAST DUE PROCESS DOCUMENTS
Past Exposure Drafts, Preliminary Views, Invitations to Comment, and Discussion Memorandums are available to download.
>> MoreOTHER ARTICLES
TEACHING RESOURCES
The materials you need to study to keep up to date with the latest pronouncements and standards-setting activities.
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