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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 …

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; …

/data1/gasb/gasbs/00gasbnewstyle/gasbs91_text Statement No. 91 of the Governmental Accounting Standards Board Conduit Debt Obligations May 2019 INTRODUCTION 1. To …

Statement No. 91 Conduit Debt Obligations Issued September 2019. Effective Date (as amended): The requirements of this Statement are effective for reporting periods beginning …

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 …

Unless otherwise specified, pronouncements of the GASB apply to financial reports of all state and local governmental entities, including general purpose governments; public benefit …

in connection with conduit financing. Under GASB Statement No. 91, Conduit Debt Obligations, an issuer of conduit financing does not recognize the conduit debt obligation as a liability. As …

The GASB establishes accounting and financial reporting standards for U.S. state and local governments that follow generally accepted accounting principles (GAAP). The Governmental …

As resources allow, the GASB staff responds to technical inquiries about governmental accounting and financial reporting to support the uniform application of generally accepted …