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Financial Reporting Resource Center: Public sector
Financial Reporting Insights articles
- FASB updates the definition of “collections”
- Proposed implementation guide on leases
- Amendments to municipal securities disclosure
- Proposed accounting alternatives for not-for-profit entities
- GASB proposes implementation guidance
- 2018 Effective Date Reminder
- 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
- 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
- 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
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
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