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Glenn Hegar  ·  Texas Comptroller of Public Accounts

Reporting Requirements for Annual Financial Reports of State Agencies and Universities

Introduction

Governmental Accounting Standards Board (GASB)
GASB Implementation Guides

GASB issues implementation guides that provide guidance in a question-and-answer format to help governments apply the various GASB standards. GASB issues an annual Comprehensive Implementation Guide (CIG) in addition to separate implementation guides that accompany major GASB standards. The guidance in the separate guides is eventually incorporated into the annual CIG. GASB implementation guides are available in PDF format to download (for free) from GASB’s Pronouncements page on their website.

A few of the most recent implementation guides of interest are:

These GASB implementation guides may also be purchased (printed and bound copies) individually from the GASB store:

Glenn Hegar
Texas Comptroller of Public Accounts
Questions? Contact statewide.accounting@cpa.texas.gov
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