Financial Facts

June 19, 2019

GASB issued an implementation guide that is designed to assist state and local government financial personnel, Implementation Guide Update -2019. Included in the guide are:

  • Derivative instruments
  • Disaster-related, expenditure driven grants
  • Irrevocable split-interest agreements
  • Post-employment benefits
  • Tax abatement disclosures
  • Transfers of capital assets within a financial reporting entity

It also includes amendments to previously issued implementation guidance.

VACo Contact: Vicky Steinruck, CPA

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