The Governmental Accounting Standards Board (GASB) has published an Implementation Guide for new financial reporting standards for state and local government pension plans.

The guide also includes amendments to previously issued implementation guidance. The requirements of Implementation Guide 2019-1 take effect for reporting periods beginning after June 15, 2019. GASB ...

A new implementation guide issued by the Governmental Accounting Standards Board can assist state and local governments as they adopt certain GASB statements.

Prepared by the GASB staff and cleared for issuance by the board, the implementation guide addresses key questions about putting the new standards into practice. Topics addressed include the scope and ...

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.

Statement 76 is available and the new Implementation Guide soon will be available free of charge on the GASB website. Printed copies of the Statement will be available for purchase in the coming ...