Bridging the GAAP

Hosted by Governmental Accounting Standards Board (GASB)

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May 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.

Listen to episodes

14 recent

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.

May 14, 202515 min

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 one of six public forums.

April 11, 202522 min

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 importance of stakeholder feedback in shaping GASB’s standards. Tune in as Podcast Producer and Senior Manager of Digital Operations Eileen Foley welcomes listeners and introduces today's topic. Subscribe to Bridging the GAAP on your favorite streaming platform to stay updated on all our future episodes!

December 17, 202412 min

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 response to the proposal. In December 2025, the Board approved issuance of final guidance in Statement No. 105, Subsequent Events.

November 26, 20249 min

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 exposure draft of the implementation guide update is open until January 24, 2024. Be sure to subscribe and tune in for this insightful discussion.