Global working groups have developed several pre-cessation triggers that will activate fallback language in contracts that could accelerate the transition from LIBOR.

Public sector leaders across the country are facing changing regulations, challenges, and issues amid COVID-19. Join BKD National Public Sector Group and other industry leaders for this CPE-eligible event and learn important insights on GASB updates…

The $500 billion Municipal Liquidity Facility (MLF) became fully operational on May 26, 2020, but through July only one government has borrowed $1.2 billion. This article includes all updates to MLF program details as of August 11, 2020.

This paper summarizes GASB-issued standards sorted by effective date and includes updates on outstanding proposals, projects, and research.

Under new guidance from GASB, Section 457 plans should be accounted for as either a pension plan or other employee benefit plan, depending on whether the plan meets the definition of a pension plan.

GASB has released guidance that addresses the accounting for costs related to cloud computing agreements. There had been no authoritative governmental accounting literature for these investments.

GASB has issued a technical bulletin that clarifies recognition and reporting requirements for resources received from programs established by the CARES Act.

Join BKD for a live update on GASB lease implementation. We'll examine changes to the implementation timeline due to the GASB effective date delay statement, as well as implementation challenges arising from the current uncertain environment.

Due to perpetual funding shortages and the increasing need for large infrastructure projects, public-private partnerships are becoming more prevalent to construct, maintain and operate costly public services. Due to a wide variety of transaction…

On May 18, 2020, the Federal Reserve Bank of New York released a sample application and form documents and certifications with detailed information for potential issuers that wish to sell eligible notes to the Municipal Liquidity Facility. This…