The First Quarter Century of the GASB (1984-2009) Part II: A Perspective on Standard Setting
- Helen Roybark
- Edward Coffman
- Gary Previts
Abacus, 2 ed., vol. 48, pp. 147-198, June 2012
The Governmental Accounting Standards Board (hereafter GASB or Board) was established in April 1984 as the authoritative accounting standard-setting body for United States state and local governmental entities.