Government Accounting Standards

Governmental Accounting Standards Board (GASB) statements: Guidance, implementation issues for LEAs, and links to related information, for selected statements.

Correspondence
Letters from the California Department of Education to the field regarding GASB 68, GASB 54, GASB 45, and GASB 34.

Links
Links to related information on GASB 68, GASB 54, GASB 45, GASB 34, and other governmental accounting standards.

Frequently Asked Questions
Answers to frequently asked questions regarding GASB 34.

Questions: Financial Accountability & Information Services | sacsinfo@cde.ca.gov | 916-322-1770

Last Reviewed: Thursday, September 11, 2025

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