Lauren Berry

Read on for a look at determining the discount rate in GASB 87, Leases, which will be a significant area of judgment for governments.

GASB Statement 101, Compensated Absences, creates a unified model for recognition and measurement for all types of compensated absences.

A GASB proposal would require governments to disclose information about certain risks that could affect services provided or the ability to…

GASB has issued a paper highlighting the intersection of ESG topics with existing GASB standards. Read on for details.

GASB Statement 100 addresses preparer classification challenges among the various adjustment categories and diversity in the related note…

This article provides details on a variety of topics addressed with the issuance of GASB Statement 99, Omnibus 2022, in April 2022.