The Governmental Accounting Standards Board has issued a proposed Implementation Guide containing questions and answers aimed at clarifying, explaining and elaborating on recent GASB standards.

The proposed implementation guide focuses on questions that have been raised related to GASB’s new standards on pensions, retiree health care benefits and fair value reporting. The proposed guide also addresses a wide array of practice issues on other topics that have been brought to the GASB’s attention.

The exposure draft of the implementation guide is available on GASB’s Web site. GASB is asking stakeholders to review the document and provide comments on it by Nov. 30, 2015.

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