GASB Reference Materials

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
• Codification
• Implementation Guides
• Exposure Drafts (proposed GASB activity)
• Topical Index