GASB accounting standard update: Spring 2023
Download our spring update for an overview of important GASB activities and new standards.
We actively monitor new Governmental Accounting Standards Board (GASB) standards and due process documents and provide periodic updates to help you understand how the latest financial reporting developments will impact your organization. Our latest update provides an overview of the GASB standards that should be on your radar this spring, and action steps that you need to take to prepare for implementation. We also provide links to Plante Moran webinars and articles that provide an in-depth view of the standards.
This update provides a summary of recently issued GASB standards and effective dates. Topics include:
- GASB 87, Leases
- GASB 91, Conduit Debt Obligations
- GASB 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements
- GASB 96, Subscription Based Information Technology Arrangements (SBITA)
- GASB 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Section 457 Plans
- GASB 100, Accounting Changes and Error Corrections
- GASB 101, Compensated Absences
Want more updates? View our webinars:
- GASB 94 & 96: Preparing to implement new guidance for P3s & SBITAs
- Implementing GASB 96 & 101: Next steps for higher education
- GASB updates: Understanding the impact
