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Bookmark or Share- Standard-Setting Process - GASBThe diagram below depicts key aspects of the process the Board follows in setting standards for U.S. state, local, and tribal governments. In addition, the GASB follows an extensive post-implementation review process.
- GASB HOMEThe GASB establishes accounting and financial reporting standards for U.S. state and local governments that follow generally accepted accounting principles (GAAP). The Governmental Accounting Research System™ (GARS) provides access to those standards.
- About the GASBEstablished in 1984, the Governmental Accounting Standards Board (GASB) is the independent, private- sector organization based in Norwalk, Connecticut, that establishes accounting and financial reporting standards for U.S. state and local governments that follow Generally Accepted Accounting Principles (GAAP).
- Standards and Guidance - GASBGovernmental Accounting Research System (GARS) GARS provides access to all U.S. generally accepted accounting principles (GAAP) and related literature for state and local governments. Go to the GARS Website
- Governmental Accounting Standards Advisory Council (GASAC)The Governmental Accounting Standards Advisory Council (GASAC) was formed in 1984 concurrent with the establishment of the Governmental Accounting Standards Board (GASB).
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