GASB issued Statement No. 105, Subsequent Events, which is guidance designed to improve the financial reporting requirements and enhance consistency in the application of those requirements for ...
The Governmental Accounting Standards Board released a new standard to improve the financial reporting for state and local governments on subsequent events that occur after financial statements are ...
The Governmental Accounting Standards Board issued an exposure draft Monday of a proposed statement on subsequent events, which are transactions or other events that occur after the date of the ...