The Governmental Accounting Standards Board (GASB) has issued Implementation Guide No. 2019-3 to clarify and elaborate on the requirements of Statement No. 87, Leases. Statement 87, released in June of [...]
The Governmental Accounting Standards Board (GASB) recently issued a new implementation guide regarding standards on accounting and financial reporting for fiduciary activities. Implementation Guide No. 2019-2, Fiduciary Activities, is a [...]
In early 2016, the Financial Accounting Standards Board (FASB) issued an updated lease accounting standard. The new standard, ASC 842, requires entities that lease property or equipment through operating leases [...]
Looking for something beyond the latest romance novel or legal story? Check out our top ten list of summer reading picks from our leadership team! They’re entertaining, thought-provoking, and filled [...]
New guidance has been issued for government entities that act as conduit debt providers. GASB Statement No. 91 provides a single method of reporting conduit debt obligations and clarifies that [...]
After a period of relative calm, 2018 brought a devastating reminder of the destructiveness of Mother Nature when Category 5 Hurricane Michael came ashore in the Florida Panhandle. It will [...]