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Financial Reporting Model Improvements. Issued April 2024. Effective Date: The requirements of this Statement are effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter. Earlier application is encouraged.
- GASB STATEMENT NO. 99 OMNIBUS 2022
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- GASB STATEMENT NO. 99 OMNIBUS 2022
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9 Μαΐ 2022 · The requirements related to leases, PPPs, and SBITAs are effective for fiscal years beginning after June 15, 2022, and all reporting periods thereafter. The requirements related to financial guarantees and the other requirements related to derivative instruments are effective for fiscal years beginning after June 15, 2023, and all reporting ...
29 Μαΐ 2023 · In June 2022, GASB issued Statement 100, Accounting Changes and Error Corrections. An amendment to Statement 62, the standard clarifies practice by providing guidance for the classification and financial reporting treatment of various accounting changes and error corrections.
30 Μαΐ 2024 · This Omnibus addresses recent pronouncements, including GASB 87 – Leases, GASB 94 – Public-Private and Public-Public Partnerships and Availability Payment Arrangements, and GASB 96 – Subscription-Based Information Technology Arrangements.
16 Ιαν 2024 · The final guidance — Statement 103 — will amend several current statements to make changes, including around management discussion and analysis (MD&A) and proprietary funds. The rules will take effect for 2026 financial statements for governments.
22 Νοε 2022 · Nov 22, 2022. Earlier this year, in finalizing Statement No. 100 , Accounting Changes and Error Corrections, the Governmental Accounting Standards Board (GASB) quietly changed how it phrases the language of effective dates and transition provisions in its pronouncements.
