In April 2020, GASB issued Statement 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements, to address gaps in existing accounting guidance. As you get ready for adoption, this paper reviews the guidance’s key changes and includes several subsequent updates to help with a smooth implementation.
Ready for GASB 94, Public-Private Partnerships?
GASB • October 17, 2022
Read on for a look at upcoming changes to Public-Private Partnership accounting (GASB 94), including several recent updates to help with a smooth implementation.
