GASB has posted a large amount of guidance on the new model on its Web site (www.gasb.org). This includes a Statement 34 Implementation Guide, which includes answers to almost 300 questions as well as ...

The Governmental Accounting Standards Board (GASB) has published an Implementation Guide for new financial reporting standards for state and local government pension plans. The “Guide to ...

The Governmental Accounting Standards Board has published a new authoritative implementation guide that details comprehensive authoritative implementation guidance that has been cleared by the board ...

The Governmental Accounting Standards Board released implementation guidance Monday to clarify, explain and elaborate on its GASB statements, using a series of questions and answers. Processing ...

GASB regularly issues implementation guides, which are staff “question and answer” (Q&A) documents that are intended to reflect the GASB staff’s understanding of the board’s intent when it adopted the ...