Jan 8, 2026 · 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 accounting principles …

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 on a government’s …

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

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 corporations and …

Jun 23, 2025 · The GASB periodically issues new and updated guidance to assist state and local governments in applying generally accepted accounting principles (GAAP) to specific facts and …

In June 2015, the GASB issued Statement No. 76, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments. As a result of that Statement, GASB Implementation …

For questions regarding the application of GASB standards to specific reporting circumstances, submit your question using the GASB’s online form. To expedite the response to your inquiry, when …

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

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