The Governmental Accounting Standards Board has issued two new accounting statements, one covering items previously reported as assets and liabilities, which clarified the appropriate reporting of ...
GASB issued an exposure draft that it said applies its conceptual definitions of deferred outflows of resources and deferred inflows of resources elements to a broader range of items to enhance ...
NORWALK, Conn.--(BUSINESS WIRE)--The Governmental Accounting Standards Board (GASB) today issued two Statements addressing important practice issues for state and local governments. Statement No. 65, ...
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