The Governmental Accounting Standards Board issued guidance today that will require separate disclosures for certain types of capital assets for the purposes of note disclosures. GASB Statement No.
The Governmental Accounting Standards Board floated a proposal Thursday to set requirements for some types of capital assets to be disclosed separately by state and local governments for purposes of ...
The Governmental Accounting Standards Board has requested comment on a proposal that would add additional disclosure items related to infrastructure assets to issuers' financial statements, a move ...