The Governmental Accounting Research Systemâ„¢ (GARS) provides access to all U.S. generally accepted accounting principles (GAAP) for state and local governments.
It includes material from the GASB’s Codification, Original Pronouncements, and Comprehensive Implementation Guide, as well as related resources and the following tools:
Learn more about GASB using the resources below:
More Places to Search
Explore our Business Research Guide for additional resources. View the Industry Research tab for information on specific industries and corporations.