Information about GASB Publications and Subscriptions
Descriptions, Ordering, and Prices
Governmental Accounting Standards Series
Statements of the Governmental Accounting Standards Board establish new standards or amend those previously published.
Concepts Statements of the Governmental Accounting Standards Board set forth fundamentals on which financial accounting and reporting standards will be based.
Interpretations of the Governmental Accounting Standards Board clarify, explain, or elaborate on a pronouncement as an aid to its understanding.
GASB Technical Bulletins are staff documents to provide guidance for applying Statements and Interpretations and for resolving accounting issues not directly addressed by those pronouncements.
Exposure Drafts include proposed Statements, Concepts Statements, or Interpretations issued for public comment. Public hearings may be held in conjunction with the issuance of these documents.
Discussion Memorandums are staff documents issued on major projects as a basis for public comment. Comments may be sought either in writing or both in writing and in conjunction with a public hearing.
Invitations to Comment are staff documents issued on major projects as a basis for public comment. Comments may be sought either in writing or both in writing and in conjunction with a public hearing.
Preliminary Views of the Governmental Accounting Standards Board are Board documents designed to set forth and seek comments on the Board's consensus at a relatively early stage of a project. Comments may be sought either in writing or both in writing and in conjunction with a public hearing.
The GASB Report is a monthly newsletter that includes developments in the standards-setting process and the status of technical projects.
GASB SUBSCRIPTION SERVICES
Order GASB Subscription Services Online
The GASB Subscription
Governmental Accounting Research System
Most publications issued by the Governmental Accounting Standards Board as part of its standards-setting process comprise the Governmental Accounting Standards Series, which is available under The GASB Subscription. Pronouncements and other communications issued by the GASB are:
(Governmental Accounting Standards Series)
$295 (24 months); $155 (12 months)
The most convenient and complete way to be informed of GASB activities on a timely basis. Includes printed copies of newly issued Statements, Concepts Statements, Interpretations, Technical Bulletins, and The GASB Report newsletter, in addition to special email notifications about Exposure Drafts, discussion documents and selected reports posted at the GASB website.
CD-ROM Annual Subscription
Installed on a personal computer in a stand-alone or network configuration, the Governmental Accounting Research System™ (GARS) uses advanced search and retrieval software to provide access to all of the necessary governmental accounting literature. GARS has been demonstrated to show a significant reduction in research time. The database includes the GASB Codification, Original Pronouncements, Implementation Guides, and Comprehensive Topical Index. GARS Additional Information
GASB Board Package Subscription
$260.00 annual subscription; $30.00 per Board package.
Materials provided to the Board for deliberation are available by subscription. This CD-ROM-only service includes a notice of meeting, staff research analysis, drafts of due process and final documents, and minutes of public Board meetings. Available by annual subscription or for individual meetings. No discounts apply.
GASB INDIVIDUAL SERIES PUBLICATIONS
Summaries and Status—GASB Statements and Interpretations
Separate orders—unit prices
| Publications | Quantity 1-19 | Quantity 20-999 |
|---|---|---|
| Statements | $15.50 | $13.50 |
| Concepts Statements | $15.50 | $13.50 |
| Interpretations | $10.50 | $9.25 |
| Technical Bulletins | $8.50 | $6.50 |
| Preliminary Views, Invitations to Comment, and Discussion Memorandums* | $22.50 | $17.75 |
| Exposure Drafts* | $15.50 | $13.50 |
| Proposed Technical Bulletins* | $8.50 | $6.50 |
| "The GASB Report" | $2.00 | - |
*One copy may be obtained without charge during the comment period on written request. Discount of 20% for academicians (excluding school business offices), FAF-GASB, and GFOA Comprehensive Plus subscribers.
Order Individual GASB Series Publications Online
CODIFICATION, ORIGINAL PRONOUNCEMENTS, and COMPREHENSIVE IMPLEMENTATION GUIDE
NEW—2005-2006 Annual Bound Editions
Available week of September 19, 2005
GASB accounting standards and implementation guides are published annually in four bound volumes. Prices: $72.00 each title; $57.60 per title for academicians (excluding school business offices) and for orders of 100 or more. Special pricing is available for set purchases of the GASB annual editions. Members do not receive a discount on the annual bound editions.
Order GASB Annual Editions Online
- Codification of Governmental Accounting and Financial Reporting Standards (one volume) is an easy-to-use single volume authoritative reference for standards that are identified as generally accepted accounting principles (GAAP). The Codification is organized into separate parts addressing general principles of accounting, financial reporting, specific balance sheet and operating statement items, and stand-alone reporting for specialized units and activities. Appendixes include the Statements that are not yet in effect as well as the Concepts Statements.
- Original Pronouncements (two volumes) contains all of the pronouncements that constitute the body of state and local governmental accounting and financial reporting standards in a two-volume set. A status page at the beginning of each pronouncement identifies changes to the pronouncement as well as the source of those changes. The status page also identifies the documents that are affected by the pronouncement. Supersedeand amended provisions within the pronouncements have been highlighted.
- Comprehensive Implementation Guide (one volume) authored by the GASB staff, this single volume is presented in a question-and-answer format to help users gain a better understanding of the application and provisions of selected Statements. Comprising questions from all of the existing guides, updated and supplemented to incorporate provisions of subsequently issued Statements, the staff intends to issue the comprehensive guide annually in order to update and add to existing questions as new GASB pronouncements become effective.
The Codification, Original Pronouncements, and Comprehensive Implementation Guide are included in the electronic database of the Governmental Accounting Research System™ (GARS). A special package is available that includes GARS and each hard-copy annual edition.
Description of Current Annual Editions
GASB QUESTION AND ANSWER IMPLEMENTATION GUIDES
- Comprehensive Implementation Guide as of June 30, 2005: $72.00 each—Available week of September 19, 2005
Authored by the GASB staff, the Comprehensive Implementation Guide is presented in a question-and-answer format to help users gain a better understanding of the application and provisions of selected Statements. Comprising questions from all of the existing guides, updated and supplemented to incorporate provisions of subsequently issued Statements, the staff intends to issue the comprehensive guide annually in order to update and add to existing questions as new GASB pronouncements become effective. - Implementation Guides: $32.00 each
The GASB staff prepares these publications in a question-and-
answer format to help users gain a better understanding of the application and provisions of selected Statements.
The GASB has issued a series of guides to assist users to understand the financial statements that state and local governments will prepare once they have implemented GASB Statement 34.
More Information about GASB User Guides
GASB has published Research Reports on various important topics, including the series Service Efforts and Accomplishments Reporting: Its Time Has Come. This series of Research Reports covers areas such as elementary and secondary education, water and waste-water treatment, mass transit, sanitation collection and disposal, fire department programs, public health, police department programs, and road maintenance.
Research Report Titles and Order Online
Ring binders, specially made and imprinted, are available for $15.00 to organize GASB publications. The binders are available in two sizes:
- 8½" × 9½"—Final pronouncements and exposure drafts
- 11" × 11½"—Discussion documents
Contributors to the GASB through the Financial Accounting Foundation (FAF), the organization responsible for funding the GASB, are eligible for a member plan that provides subscriptions to GASB pronouncements and other documents in addition to discounts on certain publications. Memberships are renewable annually. Contact the Financial Accounting Foundation, 401 Merritt 7, P.O. Box 5116, Norwalk, CT 06856-5116, or call 203/847-0700, ext. 287, for information on contributing to the GASB.
FAF members contributing to the GASB and GFOA Comprehensive Plus subscribers, are entitled to a 20% discount on subscriptions and orders for individual publications. Academicians, excluding school business offices, are also entitled to a 20% discount on subscriptions and individual publications.
Payment in full must accompany each order; however, FAF and GFOA Comprehensive Plus subscribers, may purchase subscriptions or individual publications on open account. American Express, MasterCard, and Visa are accepted. A surcharge of 50% will be applied to orders that are shipped outside of the United States, except for shipments to U.S. possessions, Canada, and Mexico. Please remit in local currency at the current exchange rate.
How to Order GASB Publications and Services