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GASB issues proposed implementation guide

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Nov 28, 2018

The GASB has issued a proposed implementation guide, “Implementation Guidance Update — 2019,” which consists of Q&As that would “clarify, explain, or elaborate on” certain GASB Statements.

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

  • Cash flow reporting.
  • Postemployment benefits.
  • Derivative instruments.
  • Irrevocable split-interest agreements.
  • Tax abatement disclosures.

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

Comments on the proposed implementation guide are due by January 31, 2019. For more information, see the proposed guide on the GASB’s Web site.

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