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GASB proposes implementation guide

  • GASB document Image

Dec 01, 2016

The GASB has issued a proposed implementation guide consisting of Q&As that would “clarify, explain, or elaborate on” certain GASB Statements.

Topics addressed in the proposed guide’s Q&As include:

  • Pensions.
  • Cash flow statements.
  • The financial reporting entity.
  • Certain investments.
  • External investment pools.
  • Fund balances.
  • Tax abatements.

In addition, the proposed implementation guide amends certain Q&As from previously issued implementation guides.

Comments on the proposed implementation guide are due by January 31, 2017. For more information, see the press release and proposed guide on the GASB’s Web site.

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