Rephonic
Artwork for Bridging the GAAP
GASB
Stakeholder Feedback
GAAP
GASB Implementation Guidance
Post-Implementation Review
Pension Standards
GASB Statement 103
Pensions
Public Comment Period
Subsequent Events
Financial Reporting
Cost-Benefit Analysis
Financial Standards
PIR Process
GASB Statements 67 and 68
Conduit Debt
Financial Reporting Model
Economic Development Reporting
Governmental Accounting Standards Board
Government Financial Reporting

Welcome to "Bridging the GAAP," your go-to source for insights directly from the Governmental Accounting Standards Board (GASB). In each episode, we take you on an in-depth journey through the latest financial reporting update and GASB projects that are of interest to investors, accounting professionals, auditors, and financial statement creators across companies, nonprofits, and governments. Our ... more

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Artwork for Bridging the GAAP

Latest Episodes

As 2025 enters its final stretch, what’s next for the GASB? In this episode of Bridging the GAAP, host Matt Broder, FAF Vice President of Communications, speaks with GASB Chair Joel Black about the Board’s recent milestones and the key projects stake... more

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The GASB has released its 2025 Implementation Guide Update—and this episode breaks it all down. Matt Broder, FAF Vice President of Communications, sits down with Emily Paul, Senior Project Manager, GASB Research and Technical Activities, to discuss w... more

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Have you ever wondered what it’s like to work at GASB? In this episode of Bridging the GAAP, we go behind the scenes with Lisa Parker and Kara Deiana from GASB’s Research and Technical Activities team. They share what a typical day looks like, the ki... more

In this episode of Bridging the GAAP, we explore the GASB’s Preliminary Views document titled Severe Financial Stress and Probable Dissolution Disclosures. GASB Supervising Project Manager Deborah Beams joins us to explain the project and encourage s... more

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Recent Guests

Emily Paul
Senior Project Manager at GASB
Governmental Accounting Standards Board
Episode: Episode 7- Implementation Guidance Update with GASB Senior Project Manager Emily Paul
Scott Reeser
Senior Project Manager at GASB
Governmental Accounting Standards Board
Episode: Episode 6- Infrastructure Assets Project with GASB Supervising Project Manager Scott Reeser
Tammy Waymire
Senior Research Manager at GASB involved in the pension post-implementation review
Governmental Accounting Standards Board
Episode: Episode 5- Part 2 of GASB's Post Implementation Review (PIR) Process Series (Pensions) with GASB Senior Research Manager Tammy Waymire
Alan Skelton
Director of Research and Technical Activities at the GASB
Governmental Accounting Standards Board
Episode: Episode 4- Part 1 of GASB's Post Implementation Review (PIR) Process Series with GASB Director of Research and Technical Activities Alan Skelton
Joel Black
GASB Chair
Governmental Accounting Standards Board
Episode: Episode 4- Part 1 of GASB's Post Implementation Review (PIR) Process Series with GASB Director of Research and Technical Activities Alan Skelton

Host

Matt Broder
Vice President of Communications at FAF and host of Bridging the GAAP, Matt Broder provides insights into governmental accounting standards and practices.

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Episode 7- Implementation Guidance Update with GASB Senior Project Manager Emily Paul
Q: What is the process for providing feedback to GASB?
Feedback can be submitted via email or an electronic form available on the GASB website, encouraging stakeholders to provide comments on any aspect of the guide.
Episode 7- Implementation Guidance Update with GASB Senior Project Manager Emily Paul
Q: What can stakeholders expect to see in this version when the exposure draft is issued?
Close to 20 new questions and answers, including topics related to various GASB statements such as 103, 100, 91, and 104.
Episode 7- Implementation Guidance Update with GASB Senior Project Manager Emily Paul
Q: Can you explain what role these guides play in GASB's ongoing efforts?
The implementation guidance provides questions and answers that clarify GASB statements, helping stakeholders understand and apply the standards effectively.
Episode 6- Infrastructure Assets Project with GASB Supervising Project Manager Scott Reeser
Q: How will the disclosures in the notes be changing as a result of this proposal?
There are some changes in the notes including new disclosure requirements focusing on maintenance costs and condition assessments.
Episode 6- Infrastructure Assets Project with GASB Supervising Project Manager Scott Reeser
Q: What is the current GASB pronouncement in place that governs GAAP reporting for infrastructure assets?
Most of the current literature for reporting infrastructure assets is contained in GASB Statement Number 34, approved in 1999.

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Frequently Asked Questions About Bridging the GAAP

What is Bridging the GAAP about and what kind of topics does it cover?

Providing essential insights from the Governmental Accounting Standards Board (GASB), this podcast focuses on financial reporting updates and GASB projects relevant to various stakeholders, including investors and accounting professionals. Each episode features discussions on the latest standards, challenges, and advantages related to Generally Accepted Accounting Principles (GAAP), highlighting the board's commitment to transparency and accountability in governmental financial reporting.

The content discusses intricate topics such as the benefits of GAAP for government entities, implementation guidance updates, and stakeholder feedback processes. These discussions, coupled with the expert perspectives shared by GASB members and project ma... more

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Bridging the GAAP launched 2 years ago and published 12 episodes to date. You can find more information about this podcast including rankings, audience demographics and engagement in our podcast database.

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1. Emily Paul
2. Scott Reeser
3. Tammy Waymire
4. Alan Skelton
5. Joel Black

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