Browse By

Ideas & Insights


Financial Reporting Insights

GASB proposes implementation guidance

A recent Exposure Draft provides guidance to clarify certain Governmental Accounting Standards Board Statements.

Financial Reporting Insights

Federal hurricane guidance

Federal agencies may individually issue guidance to provide short-term relief from certain Uniform Guidance requirements.

Financial Reporting Insights

OMB issues 2016 Compliance Supplement

At the end of July, the Office of Management and Budget issued the long-awaited <i>2016 Compliance Supplement</i>.

Financial Reporting Insights

Updated Data Collection Form issued

A new Data Collection Form is to be used for single audits of fiscal periods beginning on or after December 26, 2014.

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

GASB Implementation Guide No. 2016-1

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