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- GASB HOME
The GASB establishes accounting and financial reporting standards for U S state and local governments that follow generally accepted accounting principles (GAAP) The Governmental Accounting Research System™ (GARS) provides access to those standards Go to the GARS website
- About the GASB
The GASB develops and issues accounting standards through a transparent and inclusive process intended to promote financial reporting that provides useful information to taxpayers, public officials, investors, and others who use financial reports
- Standards and Guidance - GASB
As resources allow, the GASB staff responds to technical inquiries about governmental accounting and financial reporting to support the uniform application of generally accepted accounting principles (GAAP)
- Summary of Statement No. 61 - GASB
The Financial Reporting Entity: Omnibus—an amendment of GASB Statements No 14 and No 34 (Issued 11 10) SUMMARY The objective of this Statement is to improve financial reporting for a governmental financial reporting entity
- About Us - GASB
Established in 1984, the GASB is the independent, private-sector organization based in Norwalk, Connecticut, that establishes accounting and financial reporting standards for U S state and local governments that follow generally accepted accounting principles (GAAP)
- GASB - GARS
The Governmental Accounting Research System™ (GARS) provides access to all U S generally accepted accounting principles (GAAP) for state and local governments It includes material from the GASB’s Codification, Original Pronouncements, and Comprehensive Implementation Guide, as well as related resources and the following tools:
- Pronouncements - GASB
Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments: Omnibus—an amendment of GASB Statements No 21 and No 34 Issued June 2001 Effective Date: Coincides with the effective date of GASB Statement 34 for the reporting government
- Summary of Statement No. 33 - GASB
Unless otherwise specified, pronouncements of the GASB apply to financial reports of all state and local governmental entities, including general purpose governments, public benefit corporations and authorities, public employee retirement systems, utilities, hospitals and other healthcare providers, and colleges and universities
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