The implementation of GASB Statements 87 and 96 has brought significant changes to how government entities report leases and subscription-based information technology arrangements. A thorough ...

The Governmental Accounting Standards Board has issued new guidance requiring governments to disclose information related to their own vulnerability, asking governments to disclose certain heightened ...

GASB 87, a new lease accounting standard for governmental entities, requires leases to be reported on the face of the financial statements and eliminates distinction between operating and capital ...

The Bond Market Association is urging the Governmental Accounting Standards Board to allow state and local governments to disclose the aggregate amount of their exposure to interest rate swaps in ...