Bridging the GAAP
av Governmental Accounting Standards Board (GASB)
Episode 21—GASB Statement 104, Disclosure of Certain Capital Assets…
Om denne podkasten
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 goal is to shed on the critical work of crafting and refining the Generally Accepted Accounting Principles (GAAP) that govern financial reporting in the United States.
Hosted by Matt Broder, FAF VP of Communications, "Bridging the GAAP" is an indispensable tool for anyone engaged with financial issues and seeking firsthand insights from decision-makers about the present and future landscape of governmental financial reporting. The podcast is produced by Eileen Foley, FAF Senior Manager of Digital Operations, and audio-visually enhanced by Patrick Dorsman, FAF Manager of Video and Digital Design.
Episoder
- Episode 21—GASB Statement 104, Disclosure of Certain Capital Assets, with Deborah Beams, GASB Senior Project Manager · 16 min · Episode 21In this episode of Bridging the GAAP, host Matt Broder speaks with Deborah Beams, GASB senior project manager, about GASB Statement No. 104, Disclosure of Certain Capital Assets…
- Episode 20 – GASB Statement 103 and Implementation Guide 2026-1 with Lisa Parker, GASB Senior Project Manager · 29 min · Episode 20In this episode of Bridging the GAAP, host Matt Broder speaks with Lisa Parker, GASB senior project manager, about GASB Statement No. 103, Financial Reporting Model Improvements…
- Episode 19 – Cybersecurity Disclosures with Joel Black, GASB Chair, and Joseph Wicklund, GASB Project Manager · 24 min · Episode 19In this episode of Bridging the GAAP, host Matt Broder speaks with Joel Black, GASB chair, and Joseph Wicklund, GASB project manager, about the GASB’s research on cybersecurity…
- Episode 18 – Voluntary Digital Taxonomy – Part 1 with Joel Black, GASB Chair, and Paulina Haro, GASB Senior Technical Manager · 23 min · Episode 18In this episode of Bridging the GAAP, host Matt Broder speaks with Joel Black, GASB Chair, and Paulina Haro, GASB Senior Technical Manager, about the GASB’s Voluntary Digital…
- Episode 17 – The GAAP Structure Discussion Memorandum with Emily Paul, GASB Senior Project Manager · 9 minIn this episode of Bridging the GAAP, host Matt Broder speaks with Emily Paul, GASB Senior Project Manager, about the GASB’s Discussion Memorandum on GAAP structure. They discuss…
- Episode 16 – Exposure Draft on Infrastructure Assets with Joe Wicklund, GASB Project Manager · 14 min · Episode 16In this episode of Bridging the GAAP, host Matt Broder speaks with Joe Wicklund, GASB Project Manager, about the GASB’s Exposure Draft on Infrastructure Assets. They discuss the…
- Episode 15 - Proposed Implementation Guide on Subsidies with Lisa Parker, GASB Senior Project Manger · 14 min · Episode 15In this episode of Bridging the GAAP, host Matt Broder, FAF Vice President of Communications, speaks with Lisa Parker, GASB Senior Project Manager, about the GASB’s proposed…
- Episode 14 - A New GASB Video Series for Elected Officials: Understanding Government Financial Reports with GASB Chair Joel Black and Senior Research Manager Tammy Waymire · 14 min · Episode 14In this episode of Bridging the GAAP, host Matt Broder, FAF Vice President of Communications, speaks with Joel Black, GASB Chair, and Tammy Waymire, GASB Senior Research Manager…
- Episode 13 — Looking Ahead: GASB’s Priorities for 2025 and Beyond with GASB Chair Joel Black · 13 min · Episode 13As 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…
- Episode 12- GASB's 2025 Implementation Guide Update with Senior Project Manager, Emily Paul · 11 min · Episode 12The 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…
- Episode 11 -Careers with Impact: What It’s Like to Work at GASB with Lisa Parker, Senior Project Manager, and Kara Deiana, Project Manager – GASB Research and Technical Activities · 21 min · Episode 11Have 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…
- Episode 10 - Severe Financial Stress and Probable Dissolution Disclosures with Deborah Beams, GASB Supervising Project Manager · 15 min · Episode 10In this episode of Bridging the GAAP, we explore the GASB’s Preliminary Views document titled Severe Financial Stress and Probable Dissolution Disclosures. GASB Supervising…
- Episode 9- Benefits of GAAP for Governments with GASB Chair Joel Black and GASB Technical Director Alan Skelton · 23 min · Episode 9In this episode, join Matt Broder, FAF Vice President of Communications, as he hosts an insightful conversation with GASB Chair Joel Black and GASB Director of Research and…
- Episode 8 – Subsequent Events Project with GASB Senior Project Manager Emily Paul · 12 min · Episode 8In Episode 8 of Bridging the GAAP, GASB Senior Project Manager Emily Paul discussed the GASB’s November 2024 proposal related to the GASB’s reexamination of guidance related to…
- Episode 7- Implementation Guidance Update with GASB Senior Project Manager Emily Paul · 10 min · Episode 7In this episode, host Matt Broder, FAF Vice President of Communications, explores GASB's Implementation Guidance Update with Senior Project Manager Emily Paul. Before diving into…
- Episode 5- Part 2 of GASB's Post Implementation Review (PIR) Process Series (Pensions) with GASB Senior Research Manager Tammy Waymire · 18 minThank you for tuning in to Bridging the GAAP, the official podcast of the Governmental Accounting Standards Board (GASB). I'm Eileen Foley, Senior Manager of Digital Operations…
- Episode 4- Part 1 of GASB's Post Implementation Review (PIR) Process Series with GASB Director of Research and Technical Activities Alan Skelton · 16 min · Episode 5Welcome to Episode 4 of Bridging the GAAP, a podcast brought to you by the Governmental Accounting Standards Board (GASB). I’m Eileen Foley, Senior Manager of Digital Operations…
- Episode 3- Governmental Accounting Research System (GARS) with Michelle Czerkawski · 10 minWelcome to Episode 3 of Bridging the GAAP, a podcast brought to you by the Governmental Accounting Standards Board (GASB). I'm Eileen Foley, Senior Manager of Digital Operations…
- Episode 1- Financial Data Transparency Act with Joel Black, GASB Chair · 16 min · Episode 1Welcome to Episode One of Bridging the GAAP, a podcast brought to you by the Financial Accounting Foundation. My name is Eileen Foley, Senior Manager of Digital Operations, and…







