Bridging the GAAP

In 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 project’s background, key aspects of the proposal, and how it has evolved from an earlier proposal. Stakeholders are encouraged to provide feedback by June 26, 2026.

In 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 Implementation Guide on Subsidies under Statement 103, Financial Reporting Model Improvements, including key topics and recent updates to guidance. Stakeholders are encouraged to provide feedback, with comments due by April 27, 2026.

In 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, about the Board’s new training video series designed to help elected officials and other stakeholders better understand key sections of government financial reports and how the information can be used in decision-making. The video series discussed in this episode is available at www.gasb.org/train.

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 stakeholders can expect to see on the horizon.

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 what’s new, why it matters, and how stakeholders can use the guide in practice.

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 kinds of projects they work on, and why they chose to grow their careers at GASB.

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 stakeholders to provide feedback by June 30, 2025—either through written comments or by participating in one of six public forums.

In 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 Technical Activities Alan Skelton on GAAP for governments. Matt and his guests discuss how GAAP supports both preparers and users of governmental financial reports, highlighting the importance of stakeholder feedback in shaping GASB’s standards. Tune in as Podcast Producer and Senior Manager of Digital Operations Eileen Foley welcomes listeners and introduces today's topic. Subscribe to Bridging the GAAP on your favorite streaming platform to stay updated on all our future episodes!

In 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 reporting of the effects of subsequent events. Since the recording of that episode the Board considered, and made certain adjustments for, stakeholder feedback received in response to the proposal. In December 2025, the Board approved issuance of final guidance in Statement No. 105, Subsequent Events.

In 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 the conversation, GASB Chair Joel Black and Podcast Producer Eileen Foley provide context for today’s discussion and remind stakeholders that the public comment period for the exposure draft of the implementation guide update is open until January 24, 2024.  Be sure to subscribe and tune in for this insightful discussion.

In this episode of Bridging the GAAP, Podcast Producer and Senior Manager of Digital Operations Eileen Foley joins GASB Chair Joel Black to set the stage for our host, Vice President of Communications Matt Broder. Together, they introduce today’s topic—the GASB’s Infrastructure Assets Project—and this episode’s guest, Supervising Project Manager Scott Reeser. Listen in as Matt and Scott delve into this important project at the Governmental Accounting Standards Board. Stakeholder feedback on this project is encouraged and can be submitted by January 17, 2024, at gasb.org.

Thank 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 and the producer of this podcast. In this episode, Matt Broder, Vice President of Communications, continues our engaging two-part series with GASB Senior Research Manager Tammy Waymire. Together, they explore the recently completed Post Implementation Review (PIR) for GASB pension standards, specifically Statements 67 and 68.  

Welcome 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 and Producer of our episodes. Today, I’m excited to share with you the first part of our two-part series covering GASB’s Post Implementation Review (PIR) Process. In this episode, our host, Matt Broder, Vice President of Communications, will be speaking with GASB Director of Research and Technical Activities Alan Skelton. Together, they’ll walk us through an overview of the PIR Process, which is a crucial part of standard setting at the GASB. Make sure to subscribe and stay tuned for part two of this series (Episode 5), where we’ll delve into the post-implementation review that was recently completed for GASB pension standards, Statements 67 and 68.

Welcome 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 and Producer of our episodes. Today, our host, Matt Broder, Vice President of Communications, delves into an exciting discussion with Michelle Czerkawski, GASB's Assistant Director of Research and Technical Activities. They'll be exploring the Governmental Accounting Research System (GARS), a fantastic resource for GASB stakeholders, which has recently undergone significant enhancements. Join us as we welcome Michelle to the episode alongside Matt. Take it away, Matt!

Welcome 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 each episode you will hear directly from leaders and experts of the Governmental Accounting Standards Board (otherwise known as the #GASB.) In today's episode, our host Matt Broder speaks with GASB Chair, Joel Black to discuss and demystify the Financial Data Transparency Act – which is a hot topic these days in governmental financial reporting. Now, let’s listen in as Matt guides us through today's discussion. Over to you, Matt!