Ideas & Insights

The GASB recently released a proposed implementation guide to address a wide array of practice issues related to GASB Statements.

The GASB recently issued guidance on the accounting for subscription-based information technology arrangements.

In light of the pandemic, the GASB has postponed the effective dates of certain of its Statements and Implementation Guides.

The GASB recently proposed amendments to enhance the framework in its Concepts Statement for notes to the financial statements.