Tuesday, May 26, 2020

GASB Resources

GASB stands for the Governmental Accounting Standards Board, the governing body setting best practices for public sector accounting. GASB issues "statements" that set standards for financial reporting.



"Understanding the Difference Between Accounting and Actuarial Numbers" and Glossary of GASB Terms (pdf)
NPL vs. AAL (pdf)
GASB Website
Implementation Timeline (pdf)
Implementation Guides
Note: If using the Internet Explorer browser, save pdf, and open with Adobe Acrobat Reader.
fiscal year ending...
June-November, 3rd Year and Beyond (pdf)
December, 3rd Year and Beyond (pdf)
January - March, 3rd Year and Beyond (pdf)
April - May, 3rd Year and Beyond (pdf)


GASB Notes Disclosure for RHFV and HCSP (pdf)
RHFV and ISP Unit Prices (pdf)
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