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 issues proposed implementation guide

  • GASB (blue) Image

Jan 04, 2019

The GASB has issued a proposed implementation guide, “Fiduciary Activities,” which contains Q&As related to GASB Statement 84 (issued in January 2017).

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

  • Identifying fiduciary activities.
  • Reporting fiduciary activities in fiduciary funds.
  • Statement of fiduciary net position.
  • Statement of changes in fiduciary net position.
  • Reporting fiduciary component units.

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

Comments on the proposed implementation guide are due by February 28, 2019. For more information, see the proposed guide 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.