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Bridging the GAAP

Governmental Accounting Standards Board (GASB)

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.

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  • 18 episodes
  • monthly
  • Avg 16 min
  • English

Episodes 18

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  • #20
    October 6 · 29 min

    Episode 20 – GASB Statement 103 and Implementation Guide 2026-1 with Lisa Parker, GASB Senior Project Manager

    In 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, and Implementation Guide No. 2026-1, Financial Reporting Model Improvements—Subsidies. They discuss how Statement 103 builds on the financial reporting model established by Statement No. 34, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments, why the GASB revisited that g

  • #19
    July 30 · 23 min

    Episode 19 – Cybersecurity Disclosures with Joel Black, GASB Chair, and Joseph Wicklund, GASB Project Manager

    In 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 disclosures. They discuss why the Board undertook the research, how the project team reviewed the types of cybersecurity risks and existing reporting practices, and the opportunities and challenges identified in considering financial reporting guidance for cybersecurity. They also explain the Board’s decision on whether t

  • #18
    June 26 · 22 min

    Episode 18 – Voluntary Digital Taxonomy – Part 1 with Joel Black, GASB Chair, and Paulina Haro, GASB Senior Technical Manager

    In 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 Financial Reporting Taxonomy project. They discuss the objectives of the project, how it supports the digital production and consumption of annual comprehensive financial reports (ACFRs), and the relationship between the project and broader digital reporting initiatives.

  • May 26 · 9 min

    Episode 17 – The GAAP Structure Discussion Memorandum with Emily Paul, GASB Senior Project Manager

    In 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 the objectives of the pre-agenda research project, considerations related to a potential single-authority structure, and how stakeholders can provide feedback on the Discussion Memorandum by August 31, 2026.

  • #15
    March 31 · 14 min

    Episode 15 - Proposed Implementation Guide on Subsidies with Lisa Parker, GASB Senior Project Manger

    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.

  • #14
    March 4 · 13 min

    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

    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.

  • #11
    Jun 20, 2025 · 20 min

    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

    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.

  • #10
    May 14, 2025 · 15 min

    Episode 10 - Severe Financial Stress and Probable Dissolution Disclosures with Deborah Beams, GASB Supervising Project Manager

    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.

  • #9
    Apr 11, 2025 · 22 min

    Episode 9- Benefits of GAAP for Governments with GASB Chair Joel Black and GASB Technical Director Alan Skelton

    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

  • #8
    Dec 17, 2024 · 12 min

    Episode 8 – Subsequent Events Project with GASB Senior Project Manager Emily Paul

    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.

  • #7
    Nov 26, 2024 · 9 min

    Episode 7- Implementation Guidance Update with GASB Senior Project Manager Emily Paul

    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 discussio

  • Aug 13, 2024 · 17 min

    Episode 5- Part 2 of GASB's Post Implementation Review (PIR) Process Series (Pensions) with GASB Senior Research Manager Tammy Waymire

    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

  • #5
    Jun 4, 2024 · 15 min

    Episode 4- Part 1 of GASB's Post Implementation Review (PIR) Process Series with GASB Director of Research and Technical Activities Alan Skelton

    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

  • Mar 13, 2024 · 9 min

    Episode 3- Governmental Accounting Research System (GARS) with Michelle Czerkawski

    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

  • #1
    Aug 14, 2023 · 16 min

    Episode 1- Financial Data Transparency Act with Joel Black, GASB Chair

    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 governmen

Showing 1–18 of 18 episodes