CSAC Bulletin Article

Deadline Approaching to Provide Stakeholder Input on Accounting Standards

January 12, 2023

The deadline is approaching for completing the Governmental Accounting Standards Board’s (GASB) survey regarding its Post-Implementation Review (PIR) of its pension standardsFriday, January 20, 2023. This survey is administered by a private-sector organization that establishes accounting standards for federal, state, and local governments.

The PIR process is an important quality control mechanism that enables GASB to solicit and consider stakeholder input and other research to evaluate the standards that are issued and whether there are areas of improvement that should be addressed. The PIR process provides an excellent opportunity for counties to share their perspectives when GASB establishes governmental accounting standards.

The survey should take about one to two hours to complete due to the complexity of the pension standards. It can be accessed by clicking here.

GASB is an independent, private-sector organization that establishes accounting and financial reporting standards for federal, state, and local governments that follow Generally Accepted Accounting Principles. GASB develops and issues accounting standards with the intent to promote financial reporting that provides useful information to taxpayers, public officials, investors, and others who use financial reports.

Further information about the research effort can be found on the dedicated page on the GASB website.

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