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August 02, 2019

New NACUBO Accounting Advisory Available →

Advisory 19-02 addresses tuition and residential revenue and why such contracts with students typically would not be combined under Topic 606, Revenue from Contracts with Customers.

July 24, 2019

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.

June 05, 2019

GASB Issues Standard on Conduit Debt Obligations →

On May 28 the Governmental Accounting Standards Board issued Statement No. 91, Conduit Debt Obligations, that requires one option for financial reporting by government issuers. The new guidance is effective in FY22 and would be applied retroactively.