STANDARDS & GUIDANCE
Pronouncements
Each of the final Statements of Governmental Accounting Standards issued by the GASB since its establishment in 1984 is designed to provide taxpayers, legislators, municipal bond analysts, and others with information that is useful to their decision-making process regarding governmental entities.
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Implementation Guides
The GASB Staff prepares guides to implementing individual pronouncements in a question-and-answer format to help financial statement preparers and auditors gain a better understanding of their application provisions. The Comprehensive Implementation Guide (CIG) brings together nearly 2,000 questions from all of the individual guides and is updated and supplemented annually to incorporate provisions of standards for which individual guides were not published.
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GARS
GARS provides access to all U.S. Generally Accepted Accounting Principles (GAAP) and related literature for state and local governments. GARS Online is now available free of charge.
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