Nonfinancial Assets
Survey of
Financial Statement Preparers

Thank you for participating in this survey as part of the Governmental Accounting Standards Board’s (GASB) pre-agenda research on nonfinancial assets.

This survey is part of a GASB research effort to determine what effect the nonfinancial asset classification has had on financial reporting, including how it has been interpreted and applied by governments and whether it is a valuable distinction for users of financial statements.

For more information about this pre-agenda research activity, visit its dedicated page on the GASB website.


If you do not have time to complete the survey in one session and would like to return to the survey at a later time to complete or revise your responses, you can click the Save button to retain your responses. After clicking the Save button, you will be presented with a unique link that you should keep and use to return to your survey responses at a later time. If you wish to return to the survey before submitting it, please be sure to copy and save the link.

A copy of the entire survey can be downloaded here for your review.

At the conclusion of the survey, you can edit any responses by clicking the Back button. Only click the Submit button if you are finished providing feedback. After submitting, you will be provided with your responses, which can be printed for your records. 

If you have any questions about this survey, please contact Erin McKenzie, GASB Project Manager, at 203-956-5356 or