Financial Reporting Resource Center: Public sector

Financial Reporting Insights articles

• Donor-advised funds: Accounting implications related to pledges
• New disclosures related to debt
• Implementation Guide: Financial reporting for OPEB
• Definition of a public business entity: Additional guidance
• Proposed accounting for interest cost during construction
• GASB proposes implementation guidance
• Federal hurricane guidance
• 2017 Effective Date Reminder
• OMB issues 2017 Compliance Supplement
• Proposed clarifying guidance for contributions received and made
• Proposed Implementation Guide: Financial reporting for OPEB
• Proposed disclosures related to debt
• Accounting for leases
• Uniform Guidance: Procurement grace period extension
• Guidance issued for certain debt extinguishment issues
• GASB issues implementation guidance
• Proposed revisions to Government Auditing Standards
• Getting ready: Revenue recogntion and not-for-profit entities
• Omnibus Statement addresses certain practice issues
• Reporting fiduciary activities

White paper and other resources

• Changes to revenue recognition for not-for-profit organizations
• 2017 annual nonprofit accounting update webcast
• State and local government accounting update
• Not-for-profits: Important changes ahead
• UPMIFA drives accounting and reporting changes for endowments
• Audit committee guide for nonprofit organizations
• 2016 annual state and local government accounting update
• 2016 Annual Nonprofit Accounting Update
• COSO and nonprofits – a practical approach to applicability
• GASB Statement No. 68, Accounting and Financial Reporting for Pensions
• Accounting and financial reporting for pensions

Related resources

• Not-for-profit industry practice
• Government industry practice