Government Accounting Articles and Resources

GASB Issues Implementation Guide on Fiduciary Activities

Posted: June 19, 2019

Implementation Guide No. 2019-2, Fiduciary Activities, answers many questions about how to apply the provisions of GASB Statement No. 84, Fiduciary Activities.

GASB Proposes Guidance on Public-Private and Public-Public Partnership Arrangements

Posted: June 17, 2019

The Exposure Draft provides proposed guidance for PPP arrangements that are outside of the scope of its existing literature for these transactions. The proposed Statement also would make certain improvements to the guidance currently included in Statement 60 and provide accounting and financial reporting guidance for APAs.

GASB Invites Governments to Provide Feedback About Implementation

Posted: June 4, 2019

The Governmental Accounting Standards Board is inviting governments to participate in a new process for collecting information about the effort and costs associated with implementing major new pronouncements.

GASB Proposes Guidance on Cloud Computing and Similar Subscription-Based IT Arrangements

Posted: May 22, 2019

The exposure draft would apply many of the provisions of Statement No. 87, Leases, to subscription-based transactions.

GASB Provides Guidance on Implementation and Application of Various Pronouncements

Posted: May 7, 2019

The Governmental Accounting Standards Board has issued question-and-answer guidance intended to clarify, explain or elaborate on the implementation and application of certain GASB statements.

Yellow Book Meets Yellow Cake and All Sorts of Delicious Changes

Posted: October 23, 2018

The Government Accountability Office's Government Auditing Standards have been revised. Key changes were made to the format, auditor independence rules and CPE guidance.

Strategies for Quality Work in Single Audits

Posted: July 11, 2018

Careful testing and thorough documentation are among the keys for quality single-audit performance.

Are You Getting the Most Out of Your Audit?

Posted: August 11, 2016

Learn the four key elements to having a quality audit report, and avoid the pitfalls of firms who don’t complete reports in a timely fashion.

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