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GASB issues implementation guide on fiduciary activities

The Governmental Accounting Standards Board (GASB) has issued a new Implementation Guide that contains questions and answers about the GASB's recently issued standards on accounting and financial reporting for fiduciary activities.

Comments on GASB’s financial reporting project

PwC has responded to the GASB’s Preliminary Views on its financial reporting improvements project. Although the focus of the project is primarily on governmental funds, we commented on the portion of the project pertinent to the presentation of proprietary fund financial statements.

Proposed GASB Implementation Guide on Leases

The objective of this Implementation Guide is to provide guidance that clarifies, explains, or elaborates on the requirements of Statement No. 87, Leases.

Proposed GASB Implementation Guide on Fiduciary Activities

The objective of this Implementation Guide is to provide guidance that clarifies, explains, or elaborates on the requirements of Statement No. 84, Fiduciary Activities.
GASB proposes new implementation guidance to assist stakeholders with application of its pronouncements

The GASB proposed implementation guidance on Exposure Draft, Implementation Guidance Update—2019, which proposes new questions and answers to address application of the Board’s standards on cash flows reporting, postemployment benefits, derivative instruments, irrevocable split-interest agreements, tax abatement disclosures, and other topics.

Proposed GASB Implementation Guidance Update - 2019

This Implementation Guide amends Implementation Guide No. 2015-1.

Implementation guide No. 2018-1, Implementation guidance update - 2018

Implementation Guide No. 2018-1 addresses new questions about application of the Board’s standards on pensions, other postemployment benefits, and more.

GASB establishes new guidance on debt disclosures, addresses direct borrowings and direct payments

The GASB released guidance designed to enhance debt-related disclosures in notes to financial statements, including those addressing direct borrowings and direct placements.
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PwC's Disclosure Checklist

PwC's Disclosure Checklist streamlines checklist preparation and review for financial-statement disclosures and builds in quality assurance processes.
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News

GASB issues implementation guide on fiduciary activities

GASB establishes new guidance on debt disclosures, addresses direct borrowings and direct payments

GASB issues implementation guide on other postemployment benefits

FAF Trustees agree to retain GASB scope of authority policy without modification

Proposed GASB Implementation Guide No. 201X-Z, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions

GASB establishes single approach for reporting leases

GASB issues Statement 86, Certain Debt Extinguishment Issues

Implementation Guide No. 2017-2, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans

GASB proposes implementation guidance designed to clarify recent pronouncements

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Proposed GASB statement: Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans

Statement No. 90 of the Governmental Accounting Standards Board — majority equity interests

GASBS34 -- Basic financial statements--and Management's Discussion and Analysis--for state and local governments

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GASB issues implementation guide on fiduciary activities

Comments on GASB’s financial reporting project

Proposed GASB Implementation Guide on Leases

Proposed GASB Implementation Guide on Fiduciary Activities

GASB proposes new implementation guidance to assist stakeholders with application of its pronouncements

Proposed GASB Implementation Guidance Update - 2019

Implementation guide No. 2018-1, Implementation guidance update - 2018

GASB establishes new guidance on debt disclosures, addresses direct borrowings and direct payments

PwC webcasts, videos & podcasts

CFODirect on-demand library of CPE-eligible webcasts

PwC's Disclosure Checklist

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