
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
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
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
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
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
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
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
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
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
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
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
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
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.

Episode 10 - Severe Financial Stress and Probable Dissolution Disclosures with Deborah Beams, GASB Supervising Project Manager
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 in o

Episode 9- Benefits of GAAP for Governments with GASB Chair Joel Black and GASB Technical Director Alan Skelton
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 the

Episode 8 – Subsequent Events Project with GASB Senior Project Manager Emily Paul
In Episode 8 of Bridging the GAAP, GASB Senior Project Manager Emily Paul discussed the GASB’s November 2024 proposal related to the GASB’s reexamination of guidance related to reporting of the effects of subsequent events. Since the recording of that episode the Board considered, and made certain adjustments for, stakeholder feedback received in respon

Episode 7- Implementation Guidance Update with GASB Senior Project Manager Emily Paul
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 the

Episode 5- Part 2 of GASB's Post Implementation Review (PIR) Process Series (Pensions) with GASB Senior Research Manager Tammy Waymire
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 Tammy W

Episode 4- Part 1 of GASB's Post Implementation Review (PIR) Process Series with GASB Director of Research and Technical Activities Alan Skelton
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 episod

Episode 3- Governmental Accounting Research System (GARS) with Michelle Czerkawski
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 Direc

Episode 1- Financial Data Transparency Act with Joel Black, GASB Chair
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 Brod
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