Celebrating 30 Years of Standard Setting
GASB Outlook

From the Chairman's Desk

I want to share some thoughts with you about the most significant pre-agenda research effort currently underway at the GASB, the potential reexamination of the financial reporting model.
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What You Need to Know About Accounting for Leases

Governments regularly enter into leases for any number of reasons. Leasing can often be an attractive option for governments to have the benefit of certain necessary items—including vehicles, heavy equipment, and buildings—without having to purchase them outright.
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The User’s Perspective: Five Questions For Bob Reardon

Robert M. Reardon is Senior Investment Officer for State Farm Insurance Company. Bob is a member of the Governmental Accounting Standards Advisory Council (GASAC), serving for the second time in his career as a representative of casualty insurance companies that are investors in the municipal bond market.
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  • From the Chairman's Desk
  • What You Need to Know About Accounting for Leases
  • The User’s Perspective: Five Questions For Bob Reardon

On the Horizon

This issue’s On the Horizon article looks at the GASB’s projects on tax abatement disclosures, asset retirement obligations, blending requirements for certain business-type activities and extinguishments of debt—including debt refundings.
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GASB Calendar

Featured Video

Key Project Staff Discuss Pre-Agenda Research Activities on the Potential Reexamination of the Financial Reporting Model

GASB Project Manager Randy Finden Discusses Fair Value Measurement & Application Exposure Draft

Spotlight on the GASB’s Practice Fellow Program