Bridging the GAAP

Hosted by Governmental Accounting Standards Board (GASB)

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Oct 2026

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About the show

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 Principles (GAAP) that govern financial reporting in the United States. Hosted by Matt Broder, FAF VP of Communications, "Bridging the GAAP" is an indispensable tool for anyone engaged with financial issues and seeking firsthand insights from decision-makers about the present and future landscape of governmental financial reporting. The podcast is produced by Eileen Foley, FAF Senior Manager of Digital Operations, and audio-visually enhanced by Patrick Dorsman, FAF Manager of Video and Digital Design.

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18 recent

October 22, 2026Episode 2116 min

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 Analysis—for State and Local Governments, why the GASB revisited those requirements, and how the scope of the project evolved from a broader examination of nonfinancial assets. Deborah also explains the Statement’s enhanced disclosure requirements for certain capital assets, including lease assets, intangible right-to-use assets, and subscription assets, as well as new disclosure requirements for capital assets held for sale. They explore how these disclosures can help users of government financial statements better assess a government’s financial position and accountability, and what governments should know as they implement the new requirements.

October 6, 202629 min

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 Statement No. 34, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments, why the GASB revisited that guidance, and how the scope of the project evolved. Lisa also explains the Statement’s targeted improvements to management’s discussion and analysis and proprietary fund statements, including the new guidance related to subsidies, and discusses what governments and practitioners should be doing to prepare for implementation.

July 30, 2026Episode 1923 min

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 opportunities and challenges identified in considering financial reporting guidance for cybersecurity. They also explain the Board’s decision on whether to undertake a standard-setting project based on the results of the research.

June 26, 202622 min

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 (ACFRs), and the relationship between the project and broader digital reporting initiatives.

May 26, 20269 min

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 Memorandum by August 31, 2026.

April 22, 202613 min

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.

March 31, 202614 min

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 provide feedback, with comments due by April 27, 2026.

March 4, 202613 min

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 information can be used in decision-making. The video series discussed in this episode is available at www.gasb.org/train .

August 18, 202510 min

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.

June 20, 202520 min

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.

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