Georgia native Alan Skelton will succeed David Bean as director of research and technical activities at the Governmental Accounting Standards Board April 1. Bean, who has served as the director since ...

Forbes contributors publish independent expert analyses and insights. The real truth about retirement, available only here. My recent article, “Puerto Rico Illustrates Need For New Public Employee ...

The Governmental Accounting Standards Board released a proposed concepts statement to guide GASB when establishing note disclosure requirements for state and local governments. The proposal is part of ...

The question of whether pensions and other retirement benefits should be more prominently reported by state and local governments is a burning controversy for the Governmental Accounting Standards ...

In the world of public finance, a long-running debate over what’s included in state and local financial statements is reaching new heights. At issue is the Governmental Accounting Standards Board ...

The Financial Accounting Standards Board and the Governmental Accounting Standards Board are under new chairmen Wednesday after their long-serving leaders completed their terms. FASB chairman Russell ...

GASB issued separate proposals Friday that are designed to deliver targeted improvements to the financial reporting model and advance new concepts to guide the board in developing standards on ...

Governments big and small, state and local, issue them every year. But is there anyone who actually considers even the most well written and stylized Comprehensive Annual Financial Report (CAFR) a ...

When public finance officers met this summer in Anaheim, their association's outgoing president kicked off the convention with an all-out assault on an accounting board. Thomas J. Glaser spent the ...

GASB issued guidance Monday designed to improve the accounting and financial reporting requirements for accounting changes and error corrections. GASB Statement No ...