GASB Offers Governmental Accounting Research System Online Platform
By Frank Byrt
- 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 AICPA 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 standalone reporting.
- Comprehensive Implementation Guide – 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.
Current GARS CD-ROM subscribers will be offered a special plan to change to the online version, the GASB said.