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GASB provided additional time to implement Statement 87, Leases, due to COVID-19, but don’t wait to start. This article looks at what organizations can do to address the new lease accounting rules, which represent a fundamental change from current guidance.
Given the number of leases they enter into each year, airports have a number of items to consider as they prepare to implement GASB 87,…
View our FASB effective dates sheet for public business entities, which includes recently released guidance with links to BKD Thoughtware®…
View our FASB effective dates sheet for private companies and not-for-profits, which includes recently released guidance with links to BKD…
This paper provides an overview of proposed and final standards issued by FASB from October to December 2021, along with recent updates on…
This paper summarizes GASB-issued standards sorted by effective date and includes updates on outstanding proposals, projects, and research.
GASB has released Statement 98, which changes the name of the annual financial report. This article provides details on the change.
