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GASB accounting standard update: Fall 2023

October 31, 2023 Article 10 min read
Michelle Watterworth Britni McDole
Download our fall update for an overview of important GASB activities and new standards.
Conference room set up for discussion on GASB accounting standard updates.

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 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 100, Accounting Changes and Error Corrections
  • GASB 101, Compensated Absences

Want more updates? View our more recent webinars, which are available on-demand:

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