Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Government Contracting and
Standard Setting Main Page | Non-Profit Accounting Main Page
Apostolou, B., N. G. Apostolou and R. C. Brooks. 2011. The GA(A)P in underfunded State Pension Liabilities: GASB seeks better reporting. The CPA Journal (May): 16-21.
Attmore, R. H., C. B. Green, W. W. Holder, E. J. Mazur, et. al. 2005. Statement No. 46 of the Governmental Accounting Standards Board - Net Assets Restricted by Enabling Legislation: (An amendment of GASB Statement No. 34). Journal of Accountancy (March): 106-107.
Bailey, L. P. 1989. GASB's future role. Management Accounting (March): 54-57. (Proposal related to how to integrate the FASB and GASB rule making process).
Bean, D. R. 2020. GASB at 35 A look back, a look forward. The CPA Journal (April): 22-27.
Billings, B. A., J. A. Boles and K. Kim. 2018. Tax abatements under GASB Statement 77: Exploring the effects of the new disclosure rules. The CPA Journal (April): 60-65.
Chase, B. W. and J. B. Montoro. 2009. Balancing governmental budgets under GASB 54. Journal of Accountancy (November): 42-48.
Cheng, R. H., K. W. Brown and M. L. Fischer. 1995. AAA's Government and Nonprofit Accounting Section Standards Committee. Response to the GASB discussion document "Invitation to comment: College and university financial reporting model". Accounting Horizons (September): 104-110.
Cheng, R. H., J. H. Harris, R. C. Iceman, W. T. Wrege and R. B. Yahr. 1995. AAA's Government and Nonprofit Accounting Section Standards Committee. Response to the GASB discussion document "Invitation to comment: Governmental financial reporting model". Accounting Horizons (September): 111-118.
Copley, P. and B. Roof. 2015. GASB pension changes: Are you ready? Journal of Accountancy (January): 48-53.
Dambra, M., O. Even-Tov and J. P. Naughton. 2023. The economic consequences GASB financial statement disclosure. Journal of Accounting and Economics (April-May): 101555.
Engstrom, J. 2003. Accounting for contributions: A proposal to narrow differences between FASB and GASB requirements. Journal of Public Budgeting, Accounting & Financial Management 15(1): 41-65.
Engstrom, J. H. and C. Esmond-Kiger. 1997. Different formats, same user needs: A comparison of the FASB and GASB college and university financial reporting models. Accounting Horizons (September): 16-34.
Haq, I. and K. H. Deal. 2020. The implications of GASB Statement 87 on lease accounting. The CPA Journal (April): 36-38.
Journal of Accountancy. 2012. Statements No. 66 of the Governmental Accounting Standards Board - Technical corrections-2012 (An amendment of GASB Statements No. 10 and No. 62). Journal of Accountancy (July): 87-88.
Journal of Accountancy. 2018. News digest: FASB addresses stranded income effects of tax law; New standard will include revised compilation and review report requirements; AICPA proposes revising independence rules for information system services; ASB issues auditing interpretation on dual reporting; Draft guidance applies ERM principles to ESG risk; To-do list: Key dates; GASB developing revenue and expense recognition model. Journal of Accountancy (May): 9-12.
Journal of Accountancy. 2018. News digest: New GASB standard addresses debt disclosures; New IFRS conceptual framework revises foundational reporting concepts; New international code clarifies ethics issues; How US consumers are fighting identity theft; How board members can perform oversight of Cybersecurity risks; To-do list: Key dates; New FAQs address familiarity threats; AICPA issues nonauthoritative guidance for payroll audits; Guidance addresses partnership accounting when IRS collects underpayments; How audit committees can evaluate lease accounting implementation; Cybersecurity challenges. Journal of Accountancy (June): 9-15.
Journal of Accountancy. 2019. News digest. Journal of Accountancy (September): 11-14. (FASB proposes delays for certain preparers; ASB addresses ERISA plan auditor reporting, other information in annual reports; Audit evidence standard would be updated under proposal; Convergence with international standards sought for SSARSs; AICPA issues forensic accounting standards; Advocacy update: Testifying on ERISA audits; SEC addresses auditor independence; GASB proposes changes to Sec. 457 plan reporting).
Journal of Accountancy. 2019. News digest. Journal of Accountancy (October): 9-12. (Nonaccounting grad hires rise at CPA firms; FASB proposes delay in 3 key effective dates; GASB addresses lease accounting; FASB tackles difficult liabilities and equity topic; Coalition launched to protect professional licensing; FASB proposes clarifying interaction between 2 standards; FinREC issues credit loss standard working drafts).
Journal of Accountancy. 2019. News digest. Journal of Accountancy (December): 9-12. (FASB votes to delay effective dates for 3 major standards; IASB, GASB address interbank-offered rate phaseout; Auditors get high marks, but non-US market optimism sags; New TQAs discuss 2019 Compliance Supplement's guidance for performing single audits; SEC addresses IPOs, ETFs, retail investor protections; AICPA seeks guidance on adjustments for conversions from S corp. to C corp.; SEC accepting Professional Accounting Fellow applications).
Journal of Accountancy. 2020. AICPA issues guidance on accounting for forgivable PPP loans; FASB addresses insurance, convertible instruments, gifts-in-kind; FASB issues limited revenue recognition, lease accounting delays; COSO provides new guidance on risk appetite; UAA Model Rule changes proposed in support of CPA evolution; GASB addresses subscription-based technology; SEC amends disclosure rules for acquisitions and disposals; To-do list Journal of Accountancy (August): 9-12.
Journal of Accountancy. 2020. ASB issues standards on accounting estimates, audit evidence; The 10 elements of financial statements, according to FASB; GASB issues standards and guidance; Lease accounting effective date deferred for federal entities; Overhead; Three Lines Model for risk management gets major update; AICPA tax comment letters include pandemic-related advocacy; To-do list Journal of Accountancy (September): 11-14.
Journal of Accountancy. 2020. CPA exam moves to 'continuous testing' model; GAAS alignment with new auditor reporting standards completed; GASB provides guidance for LIBOR transition; FASB Q&As clarify pandemic lease accounting issues; PCAOB seeks input on critical audit matters rule; GASB issues guidance on P3s and APAs Journal of Accountancy (June): 9-12.
Journal of Accountancy. 2020. CPA exam moves to 'continuous testing' model; GAAS alignment with new auditor reporting standards completed; GASB provides guidance for LIBOR transition; FASB Q&As clarify pandemic lease accounting issues; PCAOB seeks input on critical audit matters rule; GASB issues guidance on P3s and APAs Journal of Accountancy (June): 9-12.
Journal of Accountancy. 2020. FASB votes to delay key standards for nonpublic entities; 6-month delay granted for peer reviews; ASB formally issues deferral of effective dates; Effective dates extended for 3 AICPA ethics interpretations; GASB delays effective dates of recent pronouncements; Pandemic-related CPE exceptions granted to auditors under GAGAS; AICPA tackles many issues in corona virus advocacy; Materiality concepts clarified for federal entities; To-do list. Journal of Accountancy (July): 7-10.
Journal of Accountancy. 2020. News digest: AICPA proposes updates to material tested on CPA exam; SEC proposes updating auditor independence rules; Adaptive learning self-study enabled in new CPE provider rules; New FASB standards aims to simplify accounting for income taxes; AICPA issues TQAs related to Sec. 163(j), GASB 84; New chairs for FASB, GASB, FAF trustees; Proposal would delay lease accounting effective date for federal entities. Journal of Accountancy (March): 7-10.
Journal of Accountancy. 2020. News digest: Accounting profession leaders call for action against climate change; SEC exempts certain companies from ICFR attestation requirement; FASB proposes gift reporting update, issues narrow changes; AU-C 800 series mended to conform with auditor reporting standard; GASB addresses lease accounting, OPEB financial statement disclosures; Survey shows how firms can advance women in the workplace; AICPA launches SOC for supply chain. Journal of Accountancy (April): 4-9.
Journal of Accountancy. 2020. Progress continues on CPA licensure model transformation; FASB simplifies accounting for convertible instruments, contracts in own equity; Government financial reporting model would change under GASB proposal; Overhead; Pandemic-related FAQs published for health care entities; Provider relief funds included in audit determination, HHS says; AICPA requests that PPP loan forgiveness-related expenses remain deductible; To-do list. Journal of Accountancy (October): 11-14.
Journal of Accountancy. 2021. GASB proposes new implementation guidance. Journal of Accountancy (February): 9.
Keating, E. K. and E. S. Berman. 2007. Unfunded public employee health care benefits and GASB No. 45. Accounting Horizons (September): 245-263.
McAllister, B., C. Spinelli and D. Belger. 2016. Getting familiar with OPEB. Journal of Accountancy (August): 52-57. (GASB defines other post-employment benefits as benefits other than pensions state and local governments provide their retired employees).
Mead, D. M. 2008. SEA performance reporting: GASB's focus on accountability for results stirs controversy. The CPA Journal (January): 6-12.
Mortimer, J. W. and L. R. Henderson. 2014. Measuring pension liabilities under GASB Statement No. 68. Accounting Horizons (September): 421-454.
National Association of Accountants. 1986. GASB/FASB round table. Management Accounting (November): 74-75.
Naughton, J. and H. Spamann. 2015. The authors respond: Reconciling budgetary performance with GASB statements. The CPA Journal (November): 19-20.
Plummer, E., P. D. Hutchison and T. K. Patton. 2007. GASB No. 34's Governmental Financial Reporting Model: Evidence on its informational relevance. The Accounting Review (January): 205-240.
Pridgen, A. K. and W. M. Wilder. 2013. Relevance of GASB No. 34 to financial reporting by municipal governments. Accounting Horizons (June): 175-204.
Robbins, W. A. 2009. GASB 53: New standards for derivative and hedging activities in the public sector. The CPA Journal (April): 14-21.
Roybark, H. M., E. N. Coffman and G. J. Previts. 2012. The first quarter century of the GASB (1984-2009): A perspective on standard setting (Part one). Abacus 48(1): 1-30.
Roybark, H. M., E. N. Coffman and G. J. Previts. 2012. The first quarter century of the GASB (1984-2009): A perspective on standard setting (Part two). Abacus 48(2): 147-198.
Shoulders, C. D. and J. P. Lakatos. 2019. Mastering fiduciary activity reporting for governments: An explanation of GASB Statement 84. The CPA Journal (May): 40-45.
Shoulders, C. D. and J. P. Lakatos. 2021. Classifying and reporting majority equity interests under GASB Statement 90. The CPA Journal (April/May): 32-39.
The CPA Journal. 2018. Tax & accounting update. The CPA Journal (October): 15-16. (Proposed regulations would eliminate the benefit of SALT limitation workarounnds. IASB news: Hoogervorst sees uncertain outcome for reassessment of goodwill impairment. AICPA news: Test sites for uniform CPA examination expand in Europe. GASB news: Guidance for separate legal entities clarified.)
The CPA Journal. 2018. Tax & accounting update. The CPA Journal (November): 17. (Tax news: House passes new tax bills. FASB news: EITF proposes aligning accounting for television, movie production costs. IASB news: Performance reporting project becomes major priority. PCAOB news: Comment letters back more relevant release of inspection results. GASB news: Comments sought on plan to update government financial reporting model.)
Vaudt, D. A. 2015. GASB responds to criticisms of financial reporting for governments. The CPA Journal (November): 19.
Vermeer, T. E., T. K. Patton and A. K. Styles. 2011. Reporting of general infrastructure assets under GASB Statement No. 34. Accounting Horizons (June): 381-407.