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.

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.

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,&nbsp;the Board approved issuance of final guidance in&nbsp;Statement No. 105, Subsequent Events.

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

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

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

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