Plain-Language Documents
The GASB is committed to communicating in plain-language with its constituents about its standards and standards-setting activities. The following articles and publications are available to download free or to purchase at minimal cost.
GASB Due Process Documents
- GASB Proposes Suggested Guidelines for Governments That Voluntarily Choose to Report on Their Service Performance Plain-Language Article
- Derivatives: Plain-Language Supplement
GASB Standards and Projects
- Derivatives: GASB Derivatives Standard to Bring Enhanced Consistency and Transparency to Governmental Financial Statements
- Derivatives: GASB Proposal Would Shed Light on Derivatives
- Elements of Financial Statements: Defining the Fundamental Elements of Financial Reporting
- Fund Balance Reporting: Improved Clarity and Consistency at Core Of GASB Fund Balance Proposal
- Intangible Assets: GASB Issues Accounting and Financial Reporting Guidance for Intangible Assets
- Medicare Part D: GASB Staff Explains How to Account for Medicare Part D Retiree Drug Subsidy Payments
- Other Postemployment Benefits: Plain-language summary of Statements 43 and 45
- Pension Disclosures: GASB Reconciles Disclosure Requirements for Governmental Pension and OPEB Reporting
- Pollution Remediation Obligation: Governments to Report Liabilities Connected with Their Obligations to Clean Up Pollution
- Sales and Pledges of Receivables and Future Revenues: GASB Clarifies Difference between Sales and Borrowings
- Service Efforts and Accomplishments Reporting: GASB Adds Project on Performance Reporting
- Service Efforts and Accomplishments: GASB Proposal to Amend Concepts Statement 2 Reflects Recent Developments in SEA Performance Reporting
- Termination Benefits: GASB Clarifies How to Report the Cost of Termination Benefits
GASB Due Process Activities
- Due Process: We're Listening
- Due Process: The Comment Letter
- Due Process: The Public Hearing
- Task Forces and Advisory Committees
The GASB User Guide Series