GASB Outlook

From the Chairman's Desk

I’ll take a look at two of the major projects the GASB is working on in 2016—leases and fiduciary activities. I’ll also address how the Board works to ensure we issue new standards and proposals in a timely way while remaining cognizant of competing demands on your time.
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What You Need to Know: Leases

The Board’s recent Exposure Draft on leases is designed to more closely align the accounting and financial reporting for these transactions with their economic substance. This article provides a high-level overview of key aspects of the proposal.
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A Deeper Dive

Take a deeper dive on recently issued Exposure Drafts by reading the following articles prepared by the GASB staff:
  • From the Chairman's Desk
  • What You Need to Know: Leases
  • A Deeper Dive

The Users Perspective: User Guide Series Update

The GASB staff is in the process of updating the User Guide Series. Each book in the series provides easy-to-understand explanations of governmental accounting and financial reporting topics.
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Just Issued

The GASB recently issued an Exposure Draft and a final Statement; click on the links below to access the documents.

Featured Video


Project Team Discusses Leases Proposal