Final statements and certain other pronouncements issued by the Governmental Accounting Standards Board will now be available for downloading at no cost on the GASB Web site.

GASB’s parent organization, the Financial Accounting Foundation, said Friday that the available documents available would include GASB statements, concept statements, interpretations, and technical bulletins. The documents will be posted as PDF files in their originally issued form and thus have not been modified for any subsequent amendments.

“Making these GASB documents available to the public on our Web site at no cost is a step forward in our effort to promote a better understanding of generally accepted accounting principles for state and local government financial reporting among a wide variety of constituents,” said GASB Chairman Robert H. Attmore in a statement.

The FAF action follows the establishment of an accounting support fee to fund the annual budget of GASB pursuant to rulemaking under Section 978 of the Dodd-Frank Wall Street Reform and Consumer Protection Act. In the months ahead, the FAF plans to consider whether other GASB materials should be available online at no cost.

GASB still plans to continue its fee-based offerings for The GASB Subscription service, the Governmental Accounting Research System on CD-ROM, annual bound editions of GASB Original Pronouncements and GASB Codification, and hard copies of  individual GASB final pronouncements, which can be ordered online at the GASB Store.

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