Georgia native Alan Skelton will succeed David Bean as director of research and technical activities at the Governmental Accounting Standards Board April 1. Processing Content Bean, who has served as ...
Forbes contributors publish independent expert analyses and insights. The real truth about retirement, available only here. My recent article, “Puerto Rico Illustrates Need For New Public Employee ...
The implementation of GASB Statements 87 and 96 has brought significant changes to how government entities report leases and subscription-based information technology arrangements. A thorough ...
The Governmental Accounting Standards Board released a proposed concepts statement to guide GASB when establishing note disclosure requirements for state and local governments. The proposal is part of ...
GASB proposed guidance Monday that is designed to promote uniformity in state and local government accounting for the early extinguishment of debt. The exposure draft, Certain Debt Extinguishment ...
The Financial Accounting Foundation has abandoned its tradition of selecting a state auditor to chair the Governmental Accounting Standards Board by picking a private sector accountant to serve the ...
New lease accounting standards will dramatically affect the way governmental entities record leases on their financial statements. The Governmental Accounting Standards Board Statement Number 87(GASB ...
Governments big and small, state and local, issue them every year. But is there anyone who actually considers even the most well written and stylized Comprehensive Annual Financial Report (CAFR) a ...
1. What is GASB 77 and why does it exist? GASB 77 is an accounting pronouncement applicable to the financial statements of state and local governments. In order for their financial statements to be ...
Last year, the Governmental Accounting Standards Board (GASB) voted to defer the effective date of lease accounting standard GASB 87 to give public sector entities more time to adapt to the many ...
GASB issued guidance Monday designed to improve the accounting and financial reporting requirements for accounting changes and error corrections. GASB Statement No ...
When public finance officers met this summer in Anaheim, their association's outgoing president kicked off the convention with an all-out assault on an accounting board. Thomas J. Glaser spent the ...
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