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Tags archive: GASB standards

Home /Tag: GASB standards
March/April 2023

GASB Issues Statements 100 and 101

Clarifying the Reporting of Accounting Changes and Compensated Absences

By  Paul Copley, PhD, CPA and Leah M. Kratz, CPA

May 2023 0

In Brief To address the challenges facing governments in reporting accounting changes and error corrections, GASB issued Statement 100. This standard aims for greater uniformity…

Featured

State and Local Government Pensions at the Crossroads

Updating Accounting Standards Highlight the Challenges

By  Craig Foltin, DBA, CPA, Dale L. Flesher, PhD, CPA, Gary J. Previts, PhD, CPA and Mary S. Stone, PhD, CPA

May 2017 0

In Brief Underfunding, questionable investment decisions, imperfect assumptions on future market returns, declining interest rates, and the structure of defined benefit plans have created a…

Featured

GASB Proposes Recognizing More Leased Assets and Liabilities

By  Mary Michel, PhD

April 2017 0

Accounting for leases has received considerable attention from standards setters in recent years. Under current FASB and GASB accounting rules, many leases are structured to…

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