The Governmental Accounting Standards Board (GASB) has published an Implementation Guide for new financial reporting standards for state and local government pension plans. The “Guide to ...

GASB has posted a large amount of guidance on the new model on its Web site (www.gasb.org). This includes a Statement 34 Implementation Guide, which includes answers to almost 300 questions as well as ...

The Governmental Accounting Standards Board has released an implementation guide for the new GASB standards for accounting and financial reporting for pensions. The Guide to Implementation of GASB ...

GASB regularly issues implementation guides, which are staff “question and answer” (Q&A) documents that are intended to reflect the GASB staff’s understanding of the board’s intent when it adopted the ...