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
- Draft 2017 OMB Compliance Supplement available for audit planning
- 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
- Consolidation of for-profit limited partnership by not-for-profit entity
- Financial reporting model improvements -- Governmental funds
- Proposal: Consolidation of for-profit limited partnership by not-for-profit entity
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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