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.

GASB 68

 “Understanding the Difference Between Accounting and Actuarial Numbers” and Glossary of GASB Terms (pdf)

NPL vs. AAL (pdf)

GASB Website

Implementation Guides
Note: If using the Internet Explorer browser, save pdf, and open with Adobe Acrobat Reader.

Fiscal year ending…

June-November (pdf)

December and January through May (pdf)

GASB 75

GASB Notes Disclosure for RHFV and HCSP (pdf)

RHFV and ISP Unit Prices (pdf)

Long-Term Expected Rates of Return (pdf)