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Ideas & Insights


Financial Reporting Insights

GASB survey of financial statement preparers

Governments are invited to participate in a GASB survey regarding activities related to preparing and publishing an audited annual financial report.

Financial Reporting Insights

Promptly transmitting customer funds

A recent SEC staff no-action letter addresses prompt transmission of customer’s funds to the carrying broker-dealer.

Financial Reporting Insights

Reporting fiduciary activities

GASB Statement 84 provides guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes.

Financial Reporting Insights

2015 Effective Date Reminder

Our Effective Date Reminder lists pronouncements issued as of Nov.1, 2015, which became effective on or after Jan. 1, 2015 or are not yet effective.

Financial Reporting Insights

GASB Implementation Guide No. 2015-1

GASB Implementation Guide No. 2015-1 provides guidance that clarifies, explains or elaborates on GASB Statements and Interpretations.