Accounting and Financial Reporting

Accounting and Financial Reporting

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Finding the Balance 9/5/2025 GFR Article
It’s Been a Minute 9/5/2025 GFR Article
Taking the Pulse of Local Government Finance 9/5/2025
Finding the Balance: Rethinking Materiality in Government Accounting 9/5/2025 Research Report
Arrested Development 9/5/2025 GFR Article
The Speed We Need 9/5/2025 GFR Article
The Speed We Need: Unlocking the Secrets of the Accelerated ACFR 9/5/2025 Research Report
GASB 101 Compensated Absences Tool – FIFO and LIFO Results Members only 9/5/2025 Tool/Template
The Art and Necessity of Writing Fiscal Notes 9/5/2025 GFR Article
Flight Plans: Recognizing and accounting for different types of PILOTs 9/5/2025 GFR Article
GAAFR Appendix D 9/5/2025 Tool/Template
Governmental Accounting for Non-Accountants For purchase 9/5/2025 On-Demand
Accounting for Debt-Funded Capital Assets For purchase 9/5/2025 On-Demand
Comp Time: New Standard on Compensated Absences Becomes Effective 9/5/2025 GFR Article
Background for Governmental Accounting and Financial Reporting For purchase 9/5/2025 On-Demand
Demystifying Compliance in Federal Grants Management 9/5/2025 GFR Article
104 and More 9/5/2025 GFR Article
Getting a Makeover: GASB Spruces Up a Quarter-Century Old Financial Reporting Model Without Disruptive Change 9/5/2025 GFR Article
Uniform Grants Guidance 9/5/2025 GFR Article
A Vision for Next Generation Financial Reporting 9/5/2025 GFR Article
The Hard Truth on Soft Assets 9/5/2025 GFR Article
Conversions and Consolidations For purchase 9/5/2025 On-Demand
GASB 101 Compensated Absences Tool – Sick Leave Members only 9/5/2025 Tool/Template
The Survey Says 9/5/2025 GFR Article
Rethinking Financial Reporting 9/5/2025 GFR Article
Wholistic Departmentalization: Stand-Alone Financial Reporting for Government Departments 9/5/2025 GFR Article
Understanding Single Audits For purchase 9/5/2025 On-Demand
Generally Accepted Accounting Principles for Grants For purchase 9/5/2025 On-Demand
Federal Assistance Uniform Guidance (UG), Cost Principles, and Allowable Costs For purchase 9/5/2025 On-Demand
GASB 100 Illustration of Reporting Changes to and within the Financial Reporting Entity 9/5/2025 Tool/Template
Getting Ghosted 9/5/2025 GFR Article
Why GFOA is Rethinking Financial Reporting 9/5/2025 Research Report
Timely Accounting Discussions: Changes to Uniform Guidance 2024 9/5/2025 Video Recording
Timely Accounting Discussions: GASB 100 "Ghost Columns" 9/5/2025 Video Recording
GASB 102 and More Disclosure for You 9/5/2025 GFR Article
10 Steps to Program or Service Costing 9/5/2025 GFR Article
Inside Stories #3: Financial Reporting for Activity with Blended Component Units 9/5/2025 GFR Article
Governmental Accounting, Auditing, and Financial Reporting (GAAFR) | 2024 Blue Book 9/5/2025 Publication
Inside Stories #2: Accounting and Financial Reporting When Multiple Governments Within One Financial Reporting Entity Are a Single Employer for a PEB Plan 9/5/2025 GFR Article
The Importance of Protecting Auditor Independence 9/5/2025 GFR Article
Preexisting SBITA with Prepayment 9/5/2025 Tool/Template
Inside Stories #1: Distinguishing Between Internal Cash Flows and Internal Resource Flows 9/5/2025 GFR Article
Timely Accounting Discussions: Lease & SBITA Prepayment Accounting 9/5/2025 Video Recording
Timely Accounting Discussions: Accounting for the Opioid Settlement Payments 9/5/2025 Video Recording
Net Investment in Capital Assets Calculation Template 9/5/2025 Tool/Template
Timely Accounting Discussions: Legacy Lease Accounting 9/5/2025 Video Recording
Just Go with the Flow—Cash Flow Reporting 9/5/2025 GFR Article
Tips for Powerhouse Dashboards 9/5/2025 GFR Article
Subscription Supposition: A Look at Practical SBITA Examples 9/5/2025 GFR Article
Accounting for Capital Assets: A Guide for State and Local Governments (second edition) Apple e-book 9/5/2025 e-Book
Accounting for Capital Assets: A Guide for State and Local Governments (second edition) For purchase 9/5/2025 Publication
Accounting for Capital Assets: A Guide for State and Local Governments (second edition) Amazon e-book 9/5/2025 e-Book
SBITA Examples Assumptions 9/5/2025 Tool/Template
SBITA Examples Tool 9/5/2025 Tool/Template
10 Steps to Managing Grants Effectively 9/5/2025 GFR Article
Cost Allocation Materials 9/5/2025 Tool/Template
Sustainable Funding Practices for Defined Benefit Pensions and Other Postemployment Benefits (OPEB) 9/5/2025 Best Practice
Attention Required…STAT! 9/5/2025 GFR Article
Whose Rules Rule? 9/5/2025 GFR Article
Timely Accounting Discussions: Coronavirus State and Local Fiscal Recovery Funds GAAP vs. Grant Rules 9/5/2025 Video Recording
Timely Accounting Discussions: Secondary Post Employment Benefit Trusts 9/5/2025 Video Recording
Journal Entry Examples: Interest During Nonpayment Period Members only 9/5/2025 Tool/Template
A Beginner's Guide to Internal Controls 9/5/2025 GFR Article
Ratio Analysis, Simplified 9/5/2025 GFR Article
Theory in Practice? GASB's New Concepts Statement on Note Disclosures ... and a Proposal for More Notes! 9/5/2025 GFR Article
Internal Control Deficiencies in Audits 9/5/2025 Best Practice
Departmental Reports and Supplementary Information 9/5/2025 Best Practice
Fund Accounting Applications 9/5/2025 Best Practice
Grants Administration 9/5/2025 Best Practice
Internal Control Environment 9/5/2025 Best Practice
Internal Control for Grants 9/5/2025 Best Practice
SEFA Preparation 9/5/2025 Best Practice
Indirect Cost Allocation 9/5/2025 Best Practice
Periodic Disclosure and the Annual Comprehensive Financial Report 9/5/2025 Best Practice
Internal Control and Management Involvement 9/5/2025 Best Practice
Modernizing Internal Control Checklists in State and Local Governments 9/5/2025 GFR Article
GASB 101. Literally. 9/5/2025 GFR Article
Masquerade—Impersonating Analysis in MD&A 9/5/2025 GFR Article
Puzzling Pieces: Component Unit Identification, Classification, Disclosure, and Display 9/5/2025 GFR Article
From Confusing to Cringe-Worthy: Errors Made in Calculating Net Investment in Capital Assets 9/5/2025 GFR Article
Deferred Maintenance and Pensions—Is One Like the Other? Members only 9/5/2025 GFR Article
When Sequence Counts: Benford's Law Can Help You Detect Fraud 9/5/2025 GFR Article
Timely Tidbits: GASB98 and a First Peek at Leases in ACFRs 9/5/2025 GFR Article
Disaster Recovery for Technology 9/5/2025 Best Practice
Whistleblowing 9/5/2025 Best Practice
Meeting and Exceeding Minimum GAAP Financial Reporting Requirements 9/5/2025 Best Practice
Policies and Procedures Documentation 9/5/2025 Best Practice
Measuring the Full Cost of Government Service 9/5/2025 Best Practice
The Benefits and Challenges of Transparency Websites 9/5/2025 GFR Article
Issuing Financial Statements Faster 9/5/2025 GFR Article
Are We There Yet? Implementing GASB 87 for Existing Lease Contracts 9/5/2025 GFR Article
Visualizing Data for Residents of Los Angeles 9/5/2025 GFR Article
Ch-Ch-Ch-Changes 9/5/2025 GFR Article
Superpowers and Secret Agents 9/5/2025 GFR Article
Elected Official’s Guide: Managing Your Community's Assets: Capital Planning & Debt E-Book For purchase 9/5/2025 e-Book
Elected Official’s Guide: Managing Your Community's Assets: Capital Planning & Debt For purchase 9/5/2025 Publication
Elected Official’s Guide: Managing Your Community's Assets: Capital Planning & Debt Set For purchase 9/5/2025 Publication Set
Budgetary Accountability: Why, Why, Why? 9/5/2025 GFR Article
GFOA Encourages Government Finance Community and Media Partners to End the Use of the Acronym for the Comprehensive Annual Financial Report 9/5/2025 News Release
Proper Referencing of the Comprehensive Annual Financial Report - An Inclusivity Concern 9/5/2025 Policy Position
Forever Leases Members only 9/5/2025 GFR Article
LIBOR's Coming Extinction 9/5/2025 GFR Article
2020 Award for Excellence Winner: State of South Dakota 9/5/2025 GFR Article
Elected Official's Guide: Understanding Fiscal Health For purchase 9/5/2025 Publication
Elected Official's Guide: Understanding Fiscal Health E-Book For purchase 9/5/2025 e-Book
Elected Official's Guide: Understanding Fiscal Health Set For purchase 9/5/2025 Publication Set
Journal Entry Examples: Leases Members only 9/5/2025 Tool/Template
25 Years on the Air: The Story of GFOA's Annual Governmental GAAP Update 9/5/2025 GFR Article
Learning Lots about Leases Members only 9/5/2025 GFR Article
Disaster Recovery Cost Documentation 9/5/2025 Best Practice
Timely Financial Reporting 9/5/2025 Best Practice
Popular Reporting of Financial Information 9/5/2025 Best Practice
Internal Audit Function 9/5/2025 Best Practice
Journal Entry Examples: PPPs and APAs Members only 9/5/2025 Tool/Template
The New Normal: Monitoring Subrecipients Under the Uniform Guidance Requirements Members only 9/5/2025 GFR Article
Let's Be Partners Members only 9/5/2025 GFR Article
Introducing the New Edition of Governmental Accounting, Auditing, And Financial Reporting 9/5/2025 Podcast
Gentle Reminders for Times that Are Not Members only 9/5/2025 GFR Article
10 Steps to Creating a Good PAFR Members only 9/5/2025 GFR Article
Nurturing Relationships and Modernizing Internal Controls Members only 9/5/2025 GFR Article
Journal Entry Examples: Sales and Pledges of Receivables and Future Revenues Members only 9/5/2025 Tool/Template
Budget in the Language of Accounting Members only 9/5/2025 GFR Article
Kansas City Identifies Four Key Factors to a Successful Online Transparency Project Members only 9/5/2025
The City of Minneapolis Upgrades Its Online Financial Transparency Members only 9/5/2025 GFR Article
A Guide to Online Financial Transparency 9/5/2025 GFR Article
A Timeless Question about the Timeliness of Financial Reporting 9/5/2025 GFR Article
Open Data in Los Angeles Office of the Controller Members only 9/5/2025
The Names Have Been Changed... Members only 9/5/2025 GFR Article
We've Seen the Future and It Looks Like ... Leases Members only 9/5/2025 GFR Article
How to Create an Excellent Popular Financial Report Members only 9/5/2025 GFR Article
Caught in the Middle: Issuer Accounting for Conduit Debt Members only 9/5/2025 GFR Article
Got You Covered! Members only 9/5/2025
GFOA Leases Tool Members only 9/5/2025 Tool/Template
Contract Issues For Governmental Audits 9/5/2025 Publication
Audit Procurement 9/5/2025 Best Practice
Basis of Accounting versus Budgetary Basis 9/5/2025 Best Practice
Departmental Reports and Management's Discussion and Analysis 9/5/2025 Best Practice
Control Over Items That Are Not Capitalized 9/5/2025 Best Practice
Offering Statements and the Independent Auditor's Role 9/5/2025 Advisory
Nonauthoritative Considerations in the Preparation of an Annual Comprehensive Financial Report 9/5/2025 Best Practice
Get the Concept? Members only 9/5/2025 GFR Article
Estimated Useful Lives of Capital Assets 9/5/2025 Issue Brief
Modified Approach for Infrastructure Reporting 9/5/2025 Issue Brief
A Conceptual Model and a Model Concept Members only 9/5/2025 GFR Article
eXtensible Business Reporting Language Members only 9/5/2025 GFR Article
Website Posting of Financial Documents 9/5/2025 Best Practice
Accounting and Financial Reporting for Fiduciary Activities 9/5/2025 Advisory
Mandating Specific Technologies for Financial Reporting and Disclosure Purposes 9/5/2025 Policy Position
Accounting for Leases 9/5/2025 Advisory
Discussing the COA Award Sections with the Most Frequently Cited Deficiencies Members only 9/5/2025 GFR Article
A Very Long List Members only 9/5/2025 GFR Article
Resource Tool: Development of a Travel Policy 9/5/2025 Tool/Template
Following Suit Members only 9/5/2025 GFR Article
Making the Transition to GASB's Codification from the Original Pronouncements Members only 9/5/2025 GFR Article
Ensuring Other Postemployment Benefits (OPEB) Sustainability 9/5/2025 Best Practice
Tax Abatement Transparency 9/5/2025 Best Practice
Fund Balance Guidelines for the General Fund 9/5/2025 Best Practice
Internal Control Framework 9/5/2025 Best Practice
Establishing a Grants Administration Oversight Committee 9/5/2025 Best Practice
Multiple Auditors 9/5/2025 Best Practice
The Role of the Actuarial Valuation Report in Plan Funding 9/5/2025 Best Practice
Pricing Internal Services 9/5/2025 Best Practice
Procuring Actuarial Services 9/5/2025 Best Practice
Special Revenue Funds Used for Budgeting, but Not Financial Reporting 9/5/2025 Advisory
Working Capital Targets for Enterprise Funds 9/5/2025 Best Practice
The GASB Should Not Set Standards For Fiscal Sustainability Reporting 9/5/2025 Policy Position
Audit Committees 9/5/2025 Best Practice
Inventories of Tangible Capital Assets 9/5/2025 Best Practice
Capitalization Thresholds for Capital Assets 9/5/2025 Best Practice
The Use of Trend Data and Comparative Data for Financial Analysis 9/5/2025 Best Practice
Performance Measurement and the Governmental Accounting Standards Board 9/5/2025 Policy Position
Opposition to Proposals to Increase the Materiality Threshold Used in the Financial Statement Audit 9/5/2025 Policy Position
Municipal Solid Waste Management and Full-Cost Accounting 9/5/2025 Best Practice
Securities Lending Transactions in Financial Statements 9/5/2025 Advisory
Amending the Single Audit Act 9/5/2025 Policy Position
Service Efforts and Accomplishments Reporting 9/5/2025 Policy Position
GASB Measurement Focus/Basis of Accounting Project 9/5/2025 Policy Position
The Financial Accounting Foundation Board of Trustees Should Provide Governmental Trustees and State and Local Government Associations with Meaningful Input on GASB Appointments 9/5/2025 Policy Position

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