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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.
Brush up on GASB standard setting from June to December 2022, along with updates on outstanding exposure drafts and ongoing projects.
GASB Statement 91, Conduit Debt Obligations, establishes consistent recognition, measurement, and disclosure between governments. Read on…
Read on for details on GASB’s proposed updates for its 2023 Implementation Guide, which primarily address unresolved questions on leases…
Read on for a look at determining the discount rate in GASB 87, Leases, which will be a significant area of judgment for governments.
Check out what you should know for implementing the now-effective GASB Statement 96, Subscription-Based Information Technology Arrangements…
Check out our helpful ideas for identifying a complete population of arrangements covered by Statement 87, Leases.