Thought Leadership

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Government Insights - GASB Statement No. 83

State and local governments face asset retirement obligations (AROs) when certain tangible capital assets, such as power generation facilities, sewage treatment plants or medical equipment items are retired.

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Government Insights - GASB Statement No. 82

Pensions present substantial ongoing financial obligations to state and local governments, but questions arose in applying recently-released Governmental Accounting Standards Board (GASB) statements to various pension scenarios and financial reporting concerns.

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Government Insights - GASB Statement No. 80

How should the methodology a state or local government uses to compile financial statements acknowledge such relationships? The Governmental Accounting Standards Board (GASB) addressed that question with the issuance of Statement No.

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Government Insights - GASB Statement No. 78

To further enable state and local government employers to obtain necessary measurements and information for some multiple-employer defined benefit plans, the Governmental Accounting Standards Board (GASB) issued Statement No.

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Government Insights - GASB Statement No. 77

To help financial statement users more fully recognize the impact of tax abatements, the Governmental Accounting Standards Board (GASB) issued Statement No. 77 – Tax Abatement Disclosures – in August 2015.

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Government Insights - GASB Statement No. 73

In June 2015, the Governmental Accounting Standards Board (GASB) released Statement No. 73 - Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68.

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