The GASB establishes accounting and financial reporting standards for U.S. state and local governments that follow generally accepted accounting principles (GAAP).

As resources allow, the GASB staff responds to technical inquiries about governmental accounting and financial reporting to support the uniform application of generally accepted …

The GASB develops and issues accounting standards through a transparent and inclusive process intended to promote financial reporting that provides useful information to taxpayers, …

For additional information, please refer to the About GARS page or contact GASB Support.

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 …

Effective Date: Coincides with the effective date of GASB Statement 34 for the reporting government. That is, the requirements of this Statement are effective in three phases based …

2025年6月23日 · The GASB periodically issues new and updated guidance to assist state and local governments in applying generally accepted accounting principles (GAAP) to specific …

Unless otherwise specified, pronouncements of the GASB apply to financial reports of all state and local governmental entities, including general purpose governments; public benefit …

Unless otherwise specified, pronouncements of the GASB apply to financial reports of all state and and local governmental entities, including general purpose governments; public benefit …

2025年6月20日 · Document News Release Podcast Due Process Documents Exposure Draft, Implementation Guidance Update—2025 Issued November 2024 Document News Release …