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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.
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…
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.