The Governmental Accounting Standards Board released a concepts statement Thursday to provide a conceptual framework for its work on note disclosure requirements for state and local governments. GASB ...

The Governmental Accounting Standards Board released a proposed concepts statement to guide GASB when establishing note disclosure requirements for state and local governments. The proposal is part of ...

GASB issued a concepts statement to guide the board when establishing note disclosure requirements for state and local governments — part of its response to research reexamining existing note ...

NORWALK, Conn.--(BUSINESS WIRE)--The Financial Accounting Standards Board (FASB) today issued two changes to the FASB’s conceptual framework and two Accounting Standards Updates (ASUs) that improve ...

GASB issued a revised proposed concepts statement Tuesday that would guide the board when it establishes requirements for notes to financial statements for state and local governments. The proposal ...

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The guidance highlights that mismatches in turnover, ITC, or tax liability between books and returns can trigger audits and ...