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On November 15, 2022, GASB released proposed updates for its 2023 Implementation Guide, which primarily address unresolved questions on Statement 87, Leases, and Statement 96, Subscription-Based Information Technology Arrangements (SBITAs). This article provides details on the updates, which are subject to change until a final ballot vote.
Learn more about FORVIS lease accounting tools and services available.
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 a look at determining the discount rate in GASB 87, Leases, which will be a significant area of judgment for governments.
Read on for a look at upcoming changes to Public-Private Partnership accounting (GASB 94), including several recent updates to help with a…
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.