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GAAPH

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Two confused teens trying to pass the time by talking to a microphone. Support this podcast: https://podcasters.spotify.com/pod/show/gaaph/support
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Bridging the GAAP

Governmental Accounting Standards Board (GASB)

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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 ...
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As 2025 enters its final stretch, what’s next for the GASB? In this episode of Bridging the GAAP, host Matt Broder, FAF Vice President of Communications, speaks with GASB Chair Joel Black about the Board’s recent milestones and the key projects stakeholders can expect to see on the horizon.Kirjoittanut Governmental Accounting Standards Board (GASB)
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The GASB has released its 2025 Implementation Guide Update—and this episode breaks it all down. Matt Broder, FAF Vice President of Communications, sits down with Emily Paul, Senior Project Manager, GASB Research and Technical Activities, to discuss what’s new, why it matters, and how stakeholders can use the guide in practice.…
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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.…
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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…
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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…
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In this episode, join Matt Broder, FAF Vice President of Communications, as he explores the details of GASB's Subsequent Events Project with Senior Project Manager Emily Paul. GASB Chair Joel Black and Senior Manager of Digital Operations Eileen Foley introduce this episode with a warm welcome to listeners and highlight the open Exposure Draft asso…
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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…
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In this episode of Bridging the GAAP, Podcast Producer and Senior Manager of Digital Operations Eileen Foley joins GASB Chair Joel Black to set the stage for our host, Vice President of Communications Matt Broder. Together, they introduce today’s topic—the GASB’s Infrastructure Assets Project—and this episode’s guest, Supervising Project Manager Sc…
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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 Ta…
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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 e…
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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 …
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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…
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Bridge the GAAP is a blog and podcast that presents conversational discussion about topics in accounting and auditing in an attempt to bridge the gap between theory and practice. In this episode we build a bridge that connects the following three topics: the Republican Presidential Debates, Auditing Standard AU-C 530, and the Heisenberg Uncertainty…
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Today the Bridge the GAAP – Accounting Podcast discusses recent volatility in securities markets. We’re going to discuss the topic by building a bridge that connects the dramatic drop in the Dow Jones Industrial Average earlier this past week, Accounting Standard ASC 830, and the Ghost in the Machine. We start off by discussing the dramatic sell-of…
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Today the Bridge The GAAP – Accounting Podcast discusses challenges faced by rapidly advancing technology. We discuss the topic by building a bridge that connects a hacker ring in Ukraine, SEC Rule 10b-5, and the hacktivist community called "Anonymous." We start off by discussing a complaint filed by the SEC on August 10, 2015, that charged 32 peop…
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Today the topic of our Bridge The GAAP – Accounting Podcast is logical relationships. We’re going to discuss the topic by building a bridge that connects the ideas of Forrest Gump (Tom Hanks), Auditing Standard AU-C 520, and synchronicity. We start off by discussing the Davie-Brown Index, which is a survey conducted by a marketing agency in order t…
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Today the topic of our Bridge The GAAP – Accounting Podcast is faithful representation. We’re going to discuss the topic by building a bridge that connects the ideas of testing artificial intelligence, Topic 840 of the Accounting Standards Codification, and skyscrapers in Chicago. We start off by discussing Alan Turing's famous "Imitation Game," wh…
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Today the topic of our Bridge The GAAP - Accounting Podcast is fair value. We’re going to discuss the concept fair value through the prism of several unusual commdoties in the South Pacific, including spinner dolphins' teeth. By doing so, we will answer shed light on the meaning of fair value and some of the questions raised by its consideration. A…
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Today the topic of our accounting podcast is a little unconventional. We're going to trace the concept of the fraud triangle back into an unusual case study involving a message from another world. By doing so, we will answer the question, What do an alien prophecy, Auditing Standard AU-C 240, and a billion-dollar Ponzi schemer all have in common? A…
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Today the topic of our accounting podcast is Auditing Standard AU-C 320, which discusses Materiality. We’ll answer such questions as, What is materiality? How is it determined? What has to be documented? To provide some context to our conversation, we’ll relate the discussion to AU-C 200, which discusses the overall objectives and conduct of an aud…
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Today the topic of our podcast is Auditing Standard AU-C 315, which discusses the requirement that the auditor understand the entity being audited and its internal control and requires that the auditor identify risks at the financial statement level and at the relevant assertion level. We’ll answer such questions as, What should we understand about…
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Today the topic is Auditing Standard AU-C 300, which discusses Audit Planning. We'll answer such questions as, Who is involved in planning an audit? What are they doing? What has to be documented? Bridge the GAAP is a podcast that presents conversational discussion about topics in accounting and auditing in an attempt to bridge the gap between theo…
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This episode presents auditing standard AU-C 200, which discusses the objectives of an audit. The discussion will answer such questions as, What is an audit? What is meant by auditor independence? What is meant by GAAS? Bridge the GAAP is a podcast that presents conversational discussion about accounting and auditing in an attempt to bridge the gap…
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