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Ideas & Insights


Financial Reporting Insights

Accounting for leases

Statement 87 establishes a single model for lease accounting by state and local governments, with limited exceptions.

Financial Reporting Insights

Proposed disclosures related to debt

The GASB recently issued a proposed Statement intended to improve financial statement disclosures related to debt.

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

GASB issues implementation guidance

A recent GASB Implementation Guide provides guidance that clarifies, explains or elaborates on GASB Statements.

Financial Reporting Insights

GASB proposes implementation guidance

A recently proposed implementation guide is intended to clarify, explain or elaborate on recent GASB standards.

Financial Reporting Insights

OMB issues 2017 Compliance Supplement

The recently released 2017 OMB Compliance Supplement applies to Single Audits of periods beginning on or after July 1, 2016.