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Bridging the GAAP

Bridging the GAAP

Governmental Accounting Standards Board (GASB) 19 episodes Nov 6, 2026

Bridging the GAAP is a podcast from the Governmental Accounting Standards Board (GASB) that offers direct insight into the latest financial reporting updates and GASB projects. Each episode explores the standards and issues relevant to investors, accounting professionals, auditors, and financial statement preparers across companies, nonprofits, and governments. Hosted by Matt Broder, FAF Vice President of Communications, the show explains the work behind crafting and refining the Generally Accepted Accounting Principles that govern U.S. financial reporting. It aims to give listeners firsthand perspective from the decision-makers shaping the present and future of governmental financial reporting.

Episodes

Episode 22—Voluntary Digital Financial Reporting Taxonomy, Part 2, with Paulina Haro, GASB Senior Technical Manager
Episode 22—Voluntary Digital Financial Reporting Taxonomy, Part 2, with Paulina Haro, GASB Senior Technical Manager Nov 6, 2026 12:52 In this episode of Bridging the GAAP, host Matt Broder speaks with Paulina Haro, GASB senior technical manager, for a deeper look at the GASB’s Voluntary Digital Financial Reporting Taxonomy project. They discuss how the financial reporting model and financial reporting entity guidance informed the development of the taxonomy’s structural design, includ
Episode 21—GASB Statement 104, Disclosure of Certain Capital Assets, with Deborah Beams, GASB Senior Project Manager
Episode 21—GASB Statement 104, Disclosure of Certain Capital Assets, with Deborah Beams, GASB Senior Project Manager Oct 22, 2026 16:17 In this episode of Bridging the GAAP, host Matt Broder speaks with Deborah Beams, GASB senior project manager, about GASB Statement No. 104, Disclosure of Certain Capital Assets. They discuss how the Statement builds on the capital asset reporting requirements established by Statement No. 34, Basic Financial Statements—and Management's Discussion and An
Episode 20 – GASB Statement 103 and Implementation Guide 2026-1 with Lisa Parker, GASB Senior Project Manager
Episode 20 – GASB Statement 103 and Implementation Guide 2026-1 with Lisa Parker, GASB Senior Project Manager Oct 6, 2026 29:07 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 Sta
Episode 19 – Cybersecurity Disclosures with Joel Black, GASB Chair, and Joseph Wicklund, GASB Project Manager
Episode 19 – Cybersecurity Disclosures with Joel Black, GASB Chair, and Joseph Wicklund, GASB Project Manager Jul 30, 2026 23:43 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 opportuni
Episode 18 – Voluntary Digital Taxonomy – Part 1 with Joel Black, GASB Chair, and Paulina Haro, GASB Senior Technical Manager
Episode 18 – Voluntary Digital Taxonomy – Part 1 with Joel Black, GASB Chair, and Paulina Haro, GASB Senior Technical Manager Jun 26, 2026 22:52 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 (
Episode 17 – The GAAP Structure Discussion Memorandum with Emily Paul, GASB Senior Project Manager
Episode 17 – The GAAP Structure Discussion Memorandum with Emily Paul, GASB Senior Project Manager May 26, 2026 09:03 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
Episode 16 – Exposure Draft on Infrastructure Assets with Joe Wicklund, GASB Project Manager
Episode 16 – Exposure Draft on Infrastructure Assets with Joe Wicklund, GASB Project Manager Apr 22, 2026 13:40 In this episode of Bridging the GAAP, host Matt Broder speaks with Joe Wicklund, GASB Project Manager, about the GASB’s Exposure Draft on Infrastructure Assets. They discuss the project’s background, key aspects of the proposal, and how it has evolved from an earlier proposal. Stakeholders are encouraged to provide feedback by June 26, 2026.
Episode 15 - Proposed Implementation Guide on Subsidies with Lisa Parker, GASB Senior Project Manger
Episode 15 - Proposed Implementation Guide on Subsidies with Lisa Parker, GASB Senior Project Manger Mar 31, 2026 14:11 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 pr
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
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 Mar 4, 2026 13:32 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
Episode 13 — Looking Ahead: GASB’s Priorities for 2025 and Beyond with GASB Chair Joel Black
Episode 13 — Looking Ahead: GASB’s Priorities for 2025 and Beyond with GASB Chair Joel Black Sep 16, 2025 13:17 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.
Episode 12- GASB's 2025 Implementation Guide Update with Senior Project Manager, Emily Paul
Episode 12- GASB's 2025 Implementation Guide Update with Senior Project Manager, Emily Paul Aug 18, 2025 10:44 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.
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
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 Jun 20, 2025 20:48 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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