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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

GASB Implementation Guide No. 2016-1

The GASB has issued an implementation guide that primarily addresses questions regarding certain of its recently issued standards.

Financial Reporting Insights

GASB revises GAAP hierarchy

GASB Statement 76 simplifies the hierarchy of generally accepted accounting principles for state and local governments.

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.

Financial Reporting Insights

GASB issues guidance addressing pension issues

The GASB recently issued guidance addressing practice issues raised during implementation of its pension accounting and financial reporting standards.

Financial Reporting Insights

Tax abatement disclosures

GASB Statement No. 77 requires disclosure of certain tax abatement information.