The User's Perspective

November 2007

GASB Website Resources Available to Financial Statement Users

      Meeting the needs of financial statement users is a primary objective of the GASB. In support of this critical goal, we make a variety of resources available to users through our website. While the site is designed to be fully accessible, a number of areas are worth highlighting from the user's perspective.

      All of the following areas can be accessed by directing your Internet browser to and clicking on the respective buttons at the left of the GASB website or by clicking on the links below.

Plain Language 

      Since mid-2005, each proposed or new GASB standard has been accompanied by a short explanatory article for users and non-accountants that uses a minimum of technical language. The GASB is committed to communicating in plain language with constituents about our standards and standards-setting activities. All of the articles, fact sheets, and publications in this section are available for download free-of-charge.

Project Pages 

      Projects on the GASB's current agenda and major recent pronouncements each have their own page in this section of the website. Each project page includes recent developments, major tentative decisions, articles, contact information for project staff, and work plan information.


      This button takes viewers to the section titled Information for Financial Statement Users, which is intended to be a sort of GASB homepage for users. This section includes information on selected key major recent pronouncements, due process documents, current agenda projects, GASB news and events, current and back issues of The User's Perspective, and links to other resources pertinent to users.

The User's Perspective 

      This twice-yearly electronic newsletter—which may be accessed through the link in the Users section—is written especially for users of governmental financial information. It features articles on GASB projects that include user-targeted information regarding how financial reports are impacted and whom to contact for further information, as well our ongoing educational series that provides a GASB-guided tour of financial reports. Back issues are also available online.

Technical Issues 

      Information related to GASB's research activities may be found in this section. This includes both full and summary versions of our Technical Plan. The Plan, which is updated three times a year, presents detailed information about each of the projects currently being deliberated by the Board, projects for which research is being conducted, and potential future projects that have been suggested by constituents.

Technical Inquiries 

      Got a question about GASB standards or state and local government financial statements? By filling out and submitting this form—which may be accessed through a link in the Technical Issues section—users gain access to input on a technical matter from the GASB staff. As resources allow, the GASB responds to these inquires in the interest of promoting the uniform application of GAAP and of fostering relations with our constituency.

Performance Reporting

      Clicking on this button takes the viewer to the GASB's Internet clearinghouse for government service efforts and accomplishments (SEA) performance reporting information.

Visitors' Register 

      Take a few minutes to provide us with your information for GASB's confidential constituent database. Sharing this with us helps focus our efforts to obtain input. It also makes you eligible to receive occasional email news updates, be picked for task forces and advisory committees and participate in the GASB's research efforts.

GASB Store

      Hard copies of GASB publications, subscriptions, and CD-ROM products are available through this link. Also available here is our user guide series, which provides a nontechnical introduction to the financial reports of state and local governments, and school districts.

Free Copies of Proposals 

      The GASB makes copies of all of its current proposals available for download on its website at no charge.

Other Resources

      While the items highlighted above may be of particular interest to users, the GASB offers an array of additional resources on its website, including information about GASB literature, a link to our Strategic Plan, our News Center, and Calendar section, which provides information about GASB events and hearings, speaking engagements by staff and Board members, and upcoming events sponsored by the GASB's constituent organizations.

Ways to Get Involved

      This page offers a variety of ways to make your voice heard on the full range of the GASB's activities. We are always eager to receive your input and ideas on the work we are doing and how it impacts you. You can further assist the GASB by reviewing our proposals and offering your views.