Information for Financial Statement Users


GASB Resources for Academic Research and Teaching

The GASB User Guide Series: A Valuable Teaching Tool

The User’s Perspective
Read the GASB’s electronic newsletter written especially for the users of governmental financial information. To sign up to receive the newsletter automatically by email, fill out the visitors’ register.

GASB Proposes Changes to Concepts Statement on SEA Performance Reporting

GASB Acts to Improve the Reporting of Fund Balance Information for the Benefit of Financial Statement Users

Ways to Get Involved
Answer the call to take part in the work of the GASB

News and Events
Get caught up on what's happening

Plain-Language Documents

  • GASB Fact Sheets

    Users of Governmental Financial Reports Require Substantially Different Information than Users of Business Financial Reports—GASB White Paper Identifies Key Differences between Financial Reporting for Governments and For-Profit Business Entities

    Economic Condition Assessment
    See a presentation on how to use financial statement information to analyze the financial health of governments.

    GASB and the User Community
    Read about how the GASB is reaching out to users

    An Overview of the GASB Web Site
    Find out where the navigation buttons on the left will take you