The GASB is seeking feedback on proposed guidance related to the definition, recognition, and measurement of infrastructure assets, as well associated note disclosures and required …

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 …

GASB members are required to have knowledge of governmental accounting and finance and a concern for the public interest in matters of accounting and financial reporting. Diverse Perspectives Diversity …

About the 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 …

Pronouncements The pronouncements available below are provided as a general, historical reference. Certain pronouncements have been completely superseded by the issuance of subsequent …

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 …

Exposure Documents The following past due process documents are available for download: Exposure Drafts of Proposed Statements, Proposed Interpretations, Proposed Technical Bulletins, Proposed …

Feb 10, 2026 · Project Description The objective of this project is to update implementation guidance for additional issues that came to the attention of the staff. The 2026 update project is focused solely on …

About the GASB Established in 1984, the Governmental Accounting Standards Board (GASB) is the independent, private- sector organization based in Norwalk, Connecticut, that establishes accounting …

The Governmental Accounting Standards Board has authorized its staff to prepare Implementation Guides that provide timely guidance on issues encountered during the implementation and …