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Unless otherwise specified, pronouncements of the GASB apply to financial reports of all state and local governmental entities, including general purpose governments; public benefit corporations and authorities; public employee retirement systems; and public utilities, hospitals and other healthcare providers, and colleges and universities.

Jul 22, 2014 · Statement No. 91. Conduit Debt Obligations. Issued: May 2019. Effective Date: For reporting periods beginning after December 15, 2021; Affects: Amends NCGAS 1, ¶158; Amends NCGAS 4, ¶9; Amends NCGAI 6, ¶4 and ¶5; Amends GASBS 10, ¶3; Amends GASBS 34, fn48; Amends GASBS 62, ¶98, ¶99, and ¶109; Amends GASBS 70, ¶5; Amends GASBS 79, ¶31 ...

/data1/gasb/gasbs/00gasbnewstyle/gasbs91_text Statement No. 91 of the Governmental Accounting Standards Board Conduit Debt Obligations May 2019 INTRODUCTION 1. To provide financing for specific governmental or nongovernmental third-party obligors, some governments issue conduit debt obligations bearing the government’s own name.

Statement No. 91 Conduit Debt Obligations Issued September 2019. Effective Date (as amended): The requirements of this Statement are effective for reporting periods beginning after December 15, 2021. Earlier application is encouraged.

The GASB establishes accounting and financial reporting standards for U.S. state and local governments that follow generally accepted accounting principles (GAAP). The Governmental Accounting Research System™ (GARS) provides access to those standards.

The Governmental Accounting Research System™ (GARS) provides access to all U.S. generally accepted accounting principles (GAAP) for state and local governments. It includes material from the GASB’s Codification, Original Pronouncements, and Comprehensive Implementation Guide, as well as related resources and the following tools:

As resources allow, the GASB staff responds to technical inquiries about governmental accounting and financial reporting to support the uniform application of generally accepted accounting principles (GAAP).

Unless otherwise specified, pronouncements of the GASB apply to financial reports of all state and local governmental entities, including general purpose governments; public benefit corporations and authorities; public employee retirement systems; and public utilities, hospitals and other healthcare providers, and colleges and universities.

Guide to Implementation of GASB Statement 9 on Reporting Cash Flows of Proprietary and Nonexpendable Trust Funds and Governmental Entities That Use Proprietary Fund Accounting (Issued 06/92) Full Text Status