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GASB accounting standard update: Fall 2022

October 25, 2022 Article 1 min read
Authors:
Michelle Watterworth Britni McDole
Download our fall update for an overview of important GASB activities and new standards.
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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 fall, 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 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 98, The Annual Comprehensive Financial Report
  • GASB 100, Accounting Changes and Error Corrections 
  • GASB 101, Compensated Absences

Want more updates? View our webinars:

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