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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.
Last updated in 1999 with Statement 34’s release, GASB’s financial reporting model project is planned for completion in early 2024. Read on…
FASB has approved narrowly focused accounting guidance for certain digital assets with a final ASU expected in the fourth quarter. Read on…
GASB has approved the release of its 2023 Implementation Guide, which primarily addresses unresolved questions on leases and SBITAs. Read…
Brush up on GASB standard setting from July 2022 to June 2023, along with updates on outstanding exposure drafts and ongoing projects.
The SEC recently assembled a host of industry participants to discuss various topics on municipal securities disclosures. Read on for…
GASB Statement 91, Conduit Debt Obligations, establishes consistent recognition, measurement, and disclosure between governments. Read on…