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GASB proposes guidance on conduit debt obligations

  • GASB document Image

Aug 06, 2018

The GASB has issued an exposure draft (ED), “Conduit Debt Obligations.”

The primary purpose of the ED is to “provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with additional commitments extended by issuers, arrangements associated with conduit debt obligations, and related note disclosures.”

Com­ments on the ED are due by November 2, 2018. For more in­for­ma­tion, see the press release  and ED on the GASB’s Web site.

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