GASB Seeks Assistance to Evaluate Compensated Absences
The Governmental Accounting Standards Board is asking financial statement preparers to take a short survey on compensated absences to help inform their pre-agenda research.
GASB Issues Fiduciary Activities Implementation Guide
The Governmental Accounting Standards Board has issued a new Implementation Guide to assist with implementing Statement No. 84.
GASB Proposal Updates Section 457 Plan Guidance
A new exposure draft attempts to clarify that Section 457 deferred compensation plans meet the definition of a pension plan and thus may have pension accounting and financial reporting requirements. Comments are due September 27.