Governmental Accounting Standards Board (GASB) Resource Center

Thoughtware Resource Published: Aug 14, 2018
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Governmental accounting standards apply to many types of entities, including municipal and state governing bodies, airports and other transportation authorities, utility providers and tribal governments. The Governmental Accounting Standards Board (GASB) is the independent organization that establishes and improves accounting and financial reporting standards for U.S. governmental entities. The characteristics and operating environments of governments distinguish them from for-profit businesses, but both prepare financial statements in conformity with generally accepted accounting principles.

Refer to the articles below for a more in-depth analysis on new and proposed standards. Refer to GASB's Technical Agenda Overview for the status and anticipated timing of upcoming pronouncements.

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