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Pronouncements. The pronouncements available below are provided as a general, historical reference. Certain pronouncements have been completely superseded by the issuance of subsequent pronouncements and are marked accordingly on the title page and download caption.
- Summary - Statement No. 101 - gasb.org
Pronouncements. Summary of Statement No. 101. Statement No....
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- Summary - Statement No. 101 - gasb.org
16 Ιαν 2024 · The Governmental Accounting Standards Board (GASB) plans to issue two new standards and three public consultation documents as part of its main priorities this year, chair Joel Black told Thomson Reuters on January 10, 2024, in an exclusive interview.
3 Ιουν 2024 · View information about current GASB projects, including status updates and expected issuance timelines for due process document and final standards. Explore More
5 Δεκ 2022 · Capitalization Threshold – Effective Starting FY 2024. With the main focus having been on GASB 87 (Leases) and now implementing GASB 96 (Subscription Based Information Technology Arrangements), this new capitalization threshold policy should not be ignored. Early application is even encouraged.
22 Νοε 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.
Pronouncements. Summary of Statement No. 101. Statement No. 101. Compensated Absences. (Issued 06/22) SUMMARY. The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences.
10 Ιουλ 2023 · The guidance, Implementation Guide No. 2023-1, Implementation Guidance Update — 2023, contains new questions and answers that address applying GASB standards on leases, subscription-based information technology arrangements, and accounting changes.
