GASB

The Governmental Accounting Standards Board published accounting and financial reporting guidance on subscription-based information technology arrangements.

The Financial Accounting Foundation’s board of trustees is changing the process for assessing the effectiveness of standards.

The Governmental Accounting Standards Board is postponing the effective dates of many of its pronouncements and implementation guides for 12 to 18 months to provide some breathing room for accountants.

Accountants could use their experience and expertise to educate their elected officials and fellow citizens about their government’s financial condition.

The set of questions and answers explain how to implement and apply some of the board's recent pronouncements.

The Governmental Accounting Standards Board published guidance Monday to improve accounting and financial reporting for public-public partnership arrangements — also known as P3s — along with public-private and availability payment arrangements (APAs).

The Governmental Accounting Standards Board is proposing to delay the effective dates of provisions for all Statements and Implementation Guides by one year.

The Governmental Accounting Standards Board is working on several fronts to offer relief to state and local governments and other stakeholders in the midst of the pandemic, including delaying the effective date of some standards.

The Governmental Accounting Standards Board published guidance to help state and local governments transition move to newer reference rates that are less prone to market manipulation.

The Governmental Accounting Standards Board is considering delaying the effective dates of its standards and implementation guides because of the novel coronavirus pandemic.