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In January 2017, GASB issued the final standard on identifying and reporting fiduciary activities, including recognition of liabilities to beneficiaries. Read on for more details.
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.
