Visit the GASB website at www.gasb.org
The collective mission of the GASB, the Financial Accounting Standards Board (FASB), and the Financial Accounting Foundation (FAF) is to establish and improve financial accounting and reporting standards to provide useful information to investors and other users of financial reports and educate stakeholders on how to most effectively understand and implement those standards.
Standards of accounting and financial reporting, implementation guides, user guides to financial statements (written for nonaccountants)