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Home / Accounting and Auditing / Accounting / GASB

GASB

The Governmental Accounting Standards Board (GASB) creates accountIng standards for governments in the United States, including state and local governments.

GASB 102
GASB Local Governments

GASB 102, Certain Risk Disclosures: A New Standard

GASB 102, Certain Risk Disclosures, provides information about concentrations and constraints that expose the government to financial risks. Such…

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GASB 100
Accounting GASB Local Governments

How to Address Accounting Changes and Errors with GASB 100

Does your government ever have accounting changes or error corrections? If yes, know that GASB 100, Accounting Changes and…

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compensated absences
GASB Local Governments

Compensated Absences Simplified: Navigating GASB 101 Requirements

GASB issued Statement No. 101, Compensated Absences, and updated the recognition and measurement guidance for compensated absences to better…

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Charles Hall

Charles Hall

I am a practicing CPA. I have primarily audited governments, nonprofits, and small businesses for the last forty years.

My sweet spot is governmental and nonprofit fraud prevention. I am the author of (1) Journal Entries Made Easy,  (2) The Little Book of Local Government Fraud Prevention, (3) Preparation of Financial Statements & Compilation Engagements, (4) The Why and How of Auditing, and (5) Audit Risk Assessment Made Easy. I frequently speak at continuing education events.

I consult with CPA firms, assisting them with auditing and accounting issues. Contact Charles

More About Me
  • Books
  • Media
  • Topics
Book: Journal Entries Made Easy, an Introduction to Accounting
Book: The Little Book of Local Government Fraud Prevention
Book: Preparation of Financial Statements & Compilation Engagements
Book: Audit Risk Assessment Made Easy: Seeing What Others Miss
Book: The Why And How Of Auditing: Auditing Made Easy
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    • Asset Misappropriation
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