Updated GASB Codification and Other Publications Available to Assist State and Local Stakeholders.

Updated versions are available of the Governmental Accounting Standards Board’s (GASB’s) Codification of Governmental Accounting and Financial Reporting Standards, Original Pronouncements, and the 2016–2017 Comprehensive Implementation Guide.

These authoritative sources of Generally Accepted Accounting Principles (GAAP) for state and local governments equip preparers, auditors, and financial statement analysts with resources needed to stay current with the evolving governmental accounting environment.

Codification of Governmental Accounting 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.

Original Pronouncements — incorporates a robust topical index, a paragraph-by-paragraph cross-reference to material in the GASB Codification, and the following authoritative pronouncements:

Comprehensive Implementation Guidean integration of authoritative questions and answers and glossary definitions from GASB Implementation Guides issued since June 2015 when Statement No. 76, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments, was issued.

The GASB’s Governmental Accounting Research System Online (GARS Online) provides direct access to all of this content, plus superseded Implementation Guides for reference and comparison. GARS Online is updated twice a year.

There are two ways to access GARS Online: through a free Basic View at https://gars.gasb.org or a paid Professional View with enhanced functionality including:

The enhanced Professional View of GARS Online can be ordered at the GASB Store; a single-user annual subscription costs $430, with discounts for volume orders.

All of the contents of GARS Online (except superseded Implementation Guides) are also available in bound editions updated annually; current editions reflect GARS Online as of June 30, 2016. The Codification (two-volume set), the Original Pronouncements (two-volume set), and the Comprehensive Implementation Guide (one volume) can be ordered online at the GASB Store for $115.00 each.



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