This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

GASB proposes guidance to improve certain debt disclosures

  • GASB document Image

Jul 13, 2017

The GASB has issued an exposure draft (ED), “Certain Disclosures Related to Debt, Including Direct Borrowings and Direct Placements,” which aims to “improve consistency in the information that is disclosed in the notes to government financial statements related to debt, including direct borrowings and direct placements, and to provide financial statement users with additional essential information about debt.”

Com­ments on the ED are due by September 15, 2017. For more in­for­ma­tion, see the ED on the GASB’s Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.