The Governmental Accounting Standards Board (GASB) Governmental Accounting Research System™ (GARS) provides access to all U.S. generally accepted accounting principles (GAAP) for state and local governments. It includes material from the GASB’s Codification, Original Pronouncements, and Comprehensive Implementation Guide, as … Read more

The Financial Accounting Standards Board (FASB) Accounting Standards Codification® (Codification or ASC) is the single source of authoritative nongovernmental U.S. generally accepted accounting principles (US GAAP). The Codification is effective for interim and annual periods ending after September 15, 2009. … Read more