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- GASB Completes Accounting Standards for Termination Benefits
- This paper describes about the Statement No. 47, Accounting for Termination Benefits issued by the Governmental Accounting Standards Board GASB. The Statement provides accounting and reporting guidance for state and local governments that offer benefits such as early retirement incentives or severance to employees that are involuntarily terminated. The Statement...
- White papers 2005-07-01
- GASB Improves Derivative Disclosure Requirements
- In an effort to improve disclosures associated with derivative contracts, the Governmental Accounting Standards Board GASB has issued critical accounting guidance that will provide more comprehensive reporting by state and local governments. Under the new guidance, users of financial statements will be better informed about the risks assumed in derivative...
- White papers 2003-06-25
- Clarifying GASB Statement No. 34–A New Audit and Accounting Guide
- State and local governments faced a major change in the way they performed financial reporting when, the Governmental Accounting Standards Board issued GASB Statement No. 34, Basic Financial Statements–and Management's Discussion and Analysis–for State and Local Governments. GASB 34 established new requirements for U.S. state and local governments that prepare...
- White papers 2003-01-01
- An Overview of GASB Statement No. 34
- GASB is a private sector organization formed in 1984 to establish financial accounting and reporting standards for state and local governments and its headline refers to its Statement No. 34. This statement was developed to make financial reports easier to understand and more useful for oversight bodies, investors and citizens....
- White papers 2003-01-01
- Financial Reporting Issues
- The pyramid of Governmental Accounting Standards Board GASB financial reporting with highly aggregated, consolidated financial statements residing on the top, and highly detailed, voluminous reports falling later. This paper is a comprehensive study of the features of GASB.
- Presentations 2003-01-01
- GASB 34: New Requirements for General Capital Assets
- The Governmental Accounting Standards Board GASB issued Statement 34, Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments, and GASB Statement 37, Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments. The asssets must now be reported in the government-wide Statement of Net Assets, and the...
- White papers 2002-01-01
- The New Financial Reporting Model
- The Governmental Accounting Standards Board GASB, in June 1999 set the Generally Accepted Accounting Principles GAAP financial reporting rules and other accounting principles. This paper runs through the various principles of accounting and also gives reasons for implementing the GASB in an organization. It further discusses basic financial statements in...
- Presentations 2001-05-13
Additional Resources
- GASB Seeks Public Input on Fund Balance Reporting, SEA Concepts Proposals
- NORWALK, Conn. -- The Governmental Accounting Standards Board GASB will hold two public hearings next month as part of the public review of proposals in connection with its projects on fund balance reporting and service efforts and accomplishments SEA reporting. Fund Balance Reporting Hearing On July...
- Articles 2008-06-11
- ICMA-RC Announces New Service for Clients; Milliman, Inc. to Offer Actuarial Services for GASB 45 Reporting
- WASHINGTON, June 11 /PRNewswire/ -- ICMA-RC announced today that Milliman, Inc. will offer ICMA-RC clients access to actuarial services for Governmental Accounting Standards Board GASB Statement 45 liability reporting. GASB Statement 45 on Other Post-Employment Benefits OPEB requires government employers that offer a defined benefit health care...
- Articles 2008-06-11
- Facing the Challenge of Retiree Health Care: Liabilities and Responses of State and Local Governments-A conference summary
- On March 12, 2008, the Federal Reserve Bank of Chicago and the Civic Federation held a forum on retiree health care for state and local government employees. The participants focused on strategies to finance and administer other post-employment benefits, or OPEB. Beginning in fiscal year 2008, many...
- Articles 2008-05-01
- GASB Revamps 2008 Technical Plan
- Adds Projects on Retirement Benefits, Public/Private Partnerships, and Reporting Units NORWALK, Conn. -- At its meeting last week, the Governmental Accounting Standards Board GASB added three projects to its current agenda--a review of existing postemployment benefits standards, public/private partnerships, and a reexamination of GASB Statement No. 14, The...
- Articles 2008-04-24
- GASB Issues an Exposure Draft seeking input on proposed changes to Concepts Statement No. 2, Service Efforts and Accomplishments Reporting
- NORWALK, Conn. -- The Governmental Accounting Standards Board GASB today issued an Exposure Draft ED of proposed changes to Concepts Statement No. 2, Service Efforts and Accomplishments Reporting. The purpose of this ED is to update Concepts Statement 2 to reflect the knowledge gathered by the GASB through research and...
- Articles 2008-04-04
- Benefits & Challenges of Working with Other Standards-Setters
- In our opinion, it is essential that standards-setters in the governmental arena not only be aware of the efforts and activities that their colleagues are engaged in-both domestically and abroad-but also that they reach out and work together. The Governmental Accounting Standards Board GASB endeavors to find opportunities to work...
- Articles 2008-04-01
- The Challenges of Standards-Setting
- The information contained in this article is the unofficial view of one of the FASAB board members. Official positions of the FASAB are determined only after extensive due process and deliberations. Standards-setting is a delicate juggling act of trying to provide the best information to inform financial decisions while taking...
- Articles 2008-04-01
- Oregon State XBRL Report Forthcoming
- AGA is putting the final touches on a research project that develops an XBRL-extensible Business Reporting Language-taxonomy to tag data, create an instance document and then reproduce two financial statements Statement of Net Assets and Statement of Activities contained in the FY 2006 Oregon Comprehensive Annual Financial Report CAFR. The...
- Articles 2008-04-01
- An Overview of Governmental Accounting Standards Board (GASB) Statements Relating to Pension and Other Postemployment Benefits
- Historically, both governmental and nongovernmental entities routinely offered defined benefit pension plans. These plans promise employees a lifetime stream of monthly payments after retirement and paid or subsidized health care. Nongovernmental entities have been moving away from defined benefit pension and retiree health care plans as they were considered overly...
- Articles 2008-04-01
- A Modest Proposal: Let's Report Tax Abatements
- How can a government incur millions of dollars in economic development costs without having to report them on their financial statements? Easy. Incur the costs in the form of property tax abatements. The premise of this article is that the Governmental Accounting Standards Board GASB should issue a pronouncement mandating...
- Articles 2008-04-01
- Intangibles: Governments' Forgotten Capital Assets
- Prior to implementing Governmental Accounting Standards Board GASB Statement 34, Basic Financial Statements-and Management's Discussion and Analysis-for State and Local Governments, governments typically reported few, if any, of their intangible assets in their financial statements. Some governments may have recognized easements for roads that they purchased as capital assets, but...
- Articles 2008-04-01
- Unrest in Government Accounting
- GASB and the GFOA Square Off Since 1984, the Governmental Accounting Standards Board GASB has provided standards and guidance for accounting and financial reporting to state and local government entities. GASB was given the task of creating a comprehensive set of standards and developing a new reporting...
- Articles 2008-03-01
- FAF proposed changes spur former FASB member comments.(financial reporting)(Financial Accounting Foundation)(Financial Accounting Standards Board)
- Last December, the Financial Accounting Foundation FAF Board of Trustees released for public comment (by February 10) proposed changes to oversight, structure and operations of FAF, the Financial Accounting Standards Board FASB and Governmental Accounting Standards Board GASB. FAF oversees the funding and appointment of members...
- Articles 2008-03-01
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