GASB issued an implementation guide Tuesday that provides questions and answers about the new state and local government accounting standard for other postemployment benefits (OPEB). The standard ...
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 ...
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 ...