2021 GASB Implementation Guide Issued

Thoughtware Alert Published: Jun 21, 2021
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On June 2, 2021, GASB released its 2021 Implementation Guide, which primarily addresses unresolved questions on Statement 87, Leases. In addition, several questions in previous implementation guides have been revised. There are various effective dates for the changes (noted in this article), but all can be applied early if the underlying pronouncement has been implemented.

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