GASB Statement 91, Conduit Debt Obligations, establishes consistent recognition, measurement, and disclosure between governments. This article provides details on this newly effective guidance, which clarifies the existing definition of a conduit debt obligation, establishes a single method of reporting for issuers, and enhances note disclosures.
Perspectives: GASB Updates – December 2022
Brush up on GASB standard setting from June to December 2022, along with updates on outstanding exposure drafts and ongoing projects.
GASB Proposes New Lease & SBITA Implementation Guidance
Read on for details on GASB’s proposed updates for its 2023 Implementation Guide, which primarily address unresolved questions on leases…
What’s the Discount Rate for Government 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.
Ready for GASB 94, Public-Private Partnerships?
Read on for a look at upcoming changes to Public-Private Partnership accounting (GASB 94), including several recent updates to help with a…
GASB 96 – What You Need to Know
Check out what you should know for implementing the now-effective GASB Statement 96, Subscription-Based Information Technology Arrangements…
GASB 87: Where to Find Leases
Check out our helpful ideas for identifying a complete population of arrangements covered by Statement 87, Leases.