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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