Governmental Accounting Standards Board Related Content

GASB Issues Guidance on Cloud Computing & Subscription-Based IT Arrangements

GASB issued new accounting and financial reporting guidance for subscription-based information technology arrangements which have become increasingly common among state and local governments in recent years. read more

FAF Improves Post-Implementation Review Process for Accounting Standards

The FAF Board of Trustees adopted improvements to the Post-Implementation Review process for new accounting standards created by the FASB and GASB. read more

Deloitte Poll: 50% Have Not Started GASB Lease Accounting Compliance

Work to adopt the mandatory GASB lease accounting standard has not begun for half of those employed in state and local governments (51.4%) and public higher education institutions (50%), per a Deloitte poll. read more

GASB Issues Preliminary Views on Government Lease Accounting

The Governmental Accounting Standards Board issued Preliminary Views, Leases, which includes proposals to improve the accounting and financial reporting for leases for state and local governments from both a lessee and lessor perspective. read more

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