The Governmental Accounting Standards Board has released implementation guidance with questions and answers to explain and elaborate on some of its recent standards.
Implementation Guide No. 2018-1, Implementation Guidance Update–2018, includes information about how to apply GASB’s recent standards on pensions, other post-employment benefits, the statistical section, regulatory reporting, and tax abatement disclosures. The Implementation Guide also has amendments to some of GASB’s previously issued implementation guidance on some related topics.
The requirements of the new implementation guide take effect for reporting periods starting after June 15, 2018. The guide can be downloaded for free from GASB’s website.
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