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This informative webinar will explore an overview on newly effective and recently issued GASB statements and implementation guides.

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 for details.

Read on for details on GASB’s proposed updates for its 2023 Implementation Guide, which primarily address unresolved questions on leases and SBITAs.

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

AGA Podcast Hosts Ryan Hamelin on Leases “Accountability Talks Podcast” recently invited FORVIS’ Ryan Hamelin to talk about the article he wrote in the AGA Journal about GASB 87 and how to find hidden leases!

Read on for a look at upcoming changes to Public-Private Partnership accounting (GASB 94), including several recent updates to help with a smooth implementation.

Check out what you should know for implementing the now-effective GASB Statement 96, Subscription-Based Information Technology Arrangements, including recent updates.

Check out our helpful ideas for identifying a complete population of arrangements covered by Statement 87, Leases.

This paper summarizes GASB-issued standards sorted by effective date and includes updates on outstanding proposals, projects, and research.