The GASB issued this Technical Bulletin clarifying the application of the recognition requirements of Statements 33, 56, and 70 to resources received from certain programs established by the CARES Act.
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.
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.
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
GASB establishes single approach for reporting leases
GASB issues Statement 86, Certain Debt Extinguishment Issues
GASB proposes implementation guidance designed to clarify recent pronouncements
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