Frequency of Updates:Ongoing
GASB Reference Materials is available as an add-on with a subscription to any RIA/WG&L product on Checkpoint.
By subscribing to GASB on Checkpoint, you can go one step beyond WG&L's top-notch governmental accounting and reporting analysis and directly access GASB's complete library of statements and other supporting material.
With GASB on Checkpoint you'll have access to the following original Pronouncements:
- GASB Statements - new standards and amendments to existing standards
- GASB Interpretations - issued periodically to clarify, explain, or elaborate on existing pronouncements
- GASB Technical Bulletins - staff documents that provide guidance on implementation
- GASB Concepts Statements - pronouncements setting forth the fundamental objectives and concepts on which financial accounting and reporting standards will be based
- NCGA (National Council on Governmental Accounting) Statements
- NCGA Interpretations
- NCGA Concepts Statement
- Industry Audit Guide (ASLGU) and selected Statements of Position (SOP) of the American Institute of Certified Public Accountants related to GASB
- Implementation Guides
- Exposure Drafts (proposed GASB activity)
- Topical Index