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Governmental Accounting Standards Board (GASB)

News and Updates

• GASB Proposes New Standards to Put Pollution Clean-up Costs on Governments (February 3, 2006)
• GASB Issues Implementation Guide on Statement 44 (January 6, 2006)

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NACUBO Comment Letters

• Accounting and Financial Reporting for Derivatives - Exposure Draft (10/26/07)
• Land and Other Real Estate Held as Investments by Endowments (6/29/07)
• Intangible Assets (4/10/07)
• Elements of Financial Statements (12/21/06)
• Accounting and Financial Reporting for Derivatives - Preliminary Views (7/28/06)
• Pollution Remediation (6/24/05)
• Termination Benefits (3/11/05)
• Economic Condition Reporting (2/18/04)
• Other Post Employment Benefits (4/30/03)
• Impairment of Capital Assets (2/28/03)
• Deposit and Investment Risk Disclosures (9/24/02)

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GASB Bulletins and Other Resources

• GASB 34/35 Financial Reporting Overview Downloads
  • Executive Summary With Report> (276k PDF)
  • Executive Summary) (45k DOC)
  • Financial Statements (67k XLS)
• GASB Web site
• GASAC Corner - resources from the Governmental Accounting Standards Advisory Council (GASAC)