News Release 03/14/13

GASB Offers Governmental Accounting Research System™ Online Platform

Norwalk, CT, March 14, 2013—The Governmental Accounting Standards Board (GASB) today launched a new, online platform for the Governmental Accounting Research System™ (GARS Online). Previously available only on CD-ROM, GARS Online provides efficient, effective, and easy access to all U.S. Generally Accepted Accounting Principles (GAAP) and related literature for state and local governments. GARS Online will be available through four service plans to accommodate the varying needs of different stakeholders.

“We are very pleased to launch GARS Online and expect that the new online platform will reduce the amount of time and effort needed for users to research state and local governmental accounting and financial reporting standards,” said GASB Chairman Robert H. Attmore.

GARS Online offers new advanced navigation and special features, including annotations, feedback utilities, advanced search functions, and update capabilities. The online platform contains the same GASB content as the disc version, including:
  • Original Pronouncements—Governmental Accounting and Financial Reporting Standards—including the original versions of GASB Statements, Concepts Statements, Technical Bulletins, and Interpretations, with National Council on Governmental Accounting pronouncements and selected American Institute of CPAs materials.
  • Codification of Governmental Accounting Standards and Financial Reporting Standards—an integrated view of the current version of accounting and financial reporting standards for state and local governments, organized by: General Principles, Financial Reporting, Specific Balance Sheet and Operating Statement Items, and Stand-alone Reporting—Specialized Units and Activities.
  • Comprehensive Implementation Guide—Questions and Answers—a compilation of questions and answers and illustrative material developed to assist financial statement preparers and attestors in the implementation and application of selected GASB pronouncements.
  • Topical Index—a cross-reference to currently effective guidance in documents included in the Original Pronouncements, sections of the Codification, and questions in the Comprehensive Implementation Guide.
GARS Online will be available through four service plans to accommodate various stakeholders’ needs:
  • Professional View/Single User Annual Service—Includes one set of credentials and fully functional access. Annual Service: $390.00.
  • Professional View/Multiple User Annual Service—Includes five sets of credentials and fully functional access for each concurrent (simultaneous) user. Annual Service: Starting at $420.00 per concurrent user.
  • Academic Professional View—The FAF will provide access to GARS Online Professional View at no cost, in a joint initiative with the American Accounting Association (AAA), to faculty and students in accounting programs at post-secondary academic institutions. Information about this program can be found here.
  • Basic View—Free access to all of the content available for Professional View, with limited navigation and features.
Current GARS CD-ROM subscribers will be offered a special plan to change to the online version.

The GASB will continue its fee-based offerings for The GASB Subscription service, annual bound editions of GASB Original Pronouncements and GASB Codification, and hard copies of individual GASB final pronouncements, which can be ordered online at the GASB Store.

About the Governmental Accounting Standards Board

The GASB is the independent, not-for-profit organization formed in 1984 that establishes and improves financial accounting and reporting standards for state and local governments. Its seven members are drawn from the Board’s diverse constituency, including preparers and auditors of government financial statements, users of those statements, and members of the academic community. More information about the GASB can be found at its website,