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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 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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Check latest episodes from Bridging the GAAP podcast

Episode 13 — Looking Ahead: GASB’s Priorities for 2025 and Beyond with GASB Chair Joel Black

2025/09/16

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

2025/08/18

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

2025/06/20

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

2025/05/14

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.

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

2025/04/11

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!

Episode 8 – Subsequent Events Project with GASB Senior Project Manager Emily Paul

2024/12/17

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 associated with this project. We invite you to provide feedback on the proposal by February 21, 2025, and remember, GASB values your input at any time! Be sure to subscribe to Bridging the GAAP on your preferred streaming platform to stay updated on all our future episodes!

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

2024/11/26

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.

Episode 6- Infrastructure Assets Project with GASB Supervising Project Manager Scott Reeser

2024/11/21

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 Scott Reeser. Listen in as Matt and Scott delve into this important project at the Governmental Accounting Standards Board. Stakeholder feedback on this project is encouraged and can be submitted by January 17, 2024, at gasb.org.

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

2024/08/13

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 Waymire. Together, they explore the recently completed Post Implementation Review (PIR) for GASB pension standards, specifically Statements 67 and 68.

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

2024/06/04

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 episode, our host, Matt Broder, Vice President of Communications, will be speaking with GASB Director of Research and Technical Activities Alan Skelton. Together, they’ll walk us through an overview of the PIR Process, which is a crucial part of standard setting at the GASB. Make sure to subscribe and stay tuned for part two of this series (Episode 5), where we’ll delve into the post-implementation review that was recently completed for GASB pension standards, Statements 67 and 68.

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

2024/03/13

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 Director of Research and Technical Activities. They'll be exploring the Governmental Accounting Research System (GARS), a fantastic resource for GASB stakeholders, which has recently undergone significant enhancements. Join us as we welcome Michelle to the episode alongside Matt. Take it away, Matt!

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

2023/08/14

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 Broder speaks with GASB Chair, Joel Black to discuss and demystify the Financial Data Transparency Act – which is a hot topic these days in governmental financial reporting. Now, let’s listen in as Matt guides us through today's discussion. Over to you, Matt!