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Financial Reporting Resource Center: Public sector
Financial Reporting Insights articles
- 2019 Effective Date Reminder
- Proposal addresses replacement of Interbank Offered Rates
- Updated white paper on changes to revenue recognition for NFPs
- GASB issues implementation guide on lease accounting
- OMB issues 2019 Compliance Supplement
- Proposed accounting guidance for Section 457 plans
- GASB proposes omnibus statement
- Implementation guide on fiduciary activities
- FASB extends accounting alternatives to not-for-profit entities
- Updated Data Collection Form issued
- Revised reporting of conduit debt obligations
- Proposed accounting guidance for subscription-based IT arrangements
- Definition of "direct care" of collection items
- Actuarial valuation: New mortality tables for public-sector plans
- GASB releases implementation guidance
- Audit & Accounting Guide for not-for-profit entities updated
- FASB Staff Q&A regarding the accounting for grants
- Proposed guidance: Public-private and public-public partnerships
- FASB updates the definition of “collections”
- Amendments to municipal securities disclosure
- GASB proposes implementation guidance
- Managing lease accounting for public and private higher education
- Clarifications to guidance on majority equity interests
- Changes to accounting for grants and contributions made and received
- Proposed revised reporting of conduit debt obligations
- 2018 revisions to the Yellow Book
- Updating the definition of "collections"
- OMB issues 2018 Compliance Supplement
- Interest cost incurred before the end of a construction period
- Audit & Accounting Guide for state and local governments updated
- GASB releases implementation guidance
- Donor-advised funds: Accounting implications related to pledges
- New disclosures related to debt
White paper and other resources
- Changes to revenue recognition for not-for-profit organizations
- Changes to accounting for grants and contributions made and received
- 2019 annual nonprofit accounting update webcast
- 2018 annual nonprofit accounting update webcast
- Annual governmental accounting update (2019)
- Webcast recap: Annual governmental accounting update
- Annual governmental accounting update (2018)
- New standards for nonprofits affect a number of major areas
- UPMIFA drives accounting and reporting changes for endowments
- Audit committee guide for nonprofit organizations
Related resources
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