Current matters and resources related to an improved understanding of governmental accounting at the national, state, and local level. Also matters related to the accounting of Nonprofits are included.
Monday, October 22, 2018
Wednesday, October 17, 2018
FASAB seeking materiality guidance
https://www.journalofaccountancy.com/news/2018/oct/fasab-materiality-guidance-201819923.html
Exposure draft is available at this links. Comments are due in January 2019
Friday, October 12, 2018
How is your state
https://reason.com/archives/2018/10/11/think-your-state-is-fiscally-sound-think
https://www.mercatus.org/bridge/commentary/10-years-after-recession-new-study-fiscal-condition-states
2018 rankings
https://www.mercatus.org/statefiscalrankings (br)
2017 paper
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3191522
Wednesday, October 3, 2018
Monday, October 1, 2018
GASB proposals
https://www.journalofaccountancy.com/news/2018/sep/gasb-targeted-improvements-new-concepts-201819829.html
Comments are due on Feb 15, 2019 for both proposals.