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Financial Reporting Insights

GASB proposes omnibus statement

The Governmental Accounting Standards Board recently proposed an omnibus statement addressing a wide range of practice issues.










Financial Reporting Insights

GASB issues implementation guidance

The GASB recently issued implementation guidance that clarifies, explains or elaborates on recent GASB Statements.



Financial Reporting Insights

FASB proposes to expand hedge accounting

A recent proposed ASU presents a portfolio layer method to allow multiple layers of a single closed portfolio to be hedged.