As resources allow, the GASB responds to technical inquiries about governmental accounting and financial reporting to promote the uniform application of GAAP and to foster relations with the GASB's constituency.

Staff responses to technical inquiries reflect the staffs' opinions in light of the particular circumstances described by the inquirer, and should not be viewed as a general position of the Board. Official positions of the GASB are established only after extensive deliberation and due process.

How to Submit an Inquiry


Responses generally are given by telephone within one or two weeks, but may take longer depending on staff availability.

Documentation of Technical Inquiries

When completing the on-line inquiry form, please provide us with specific information about yourself and your technical inquiry. This will expedite your inquiry and help GASB to:

  • Highlight topics for future projects, and
  • Enhance the uniformity of responses to technical inquiries.