Article

Implementing GASB’s Fiduciary Activities Guidance

April 10, 2018

It has been a year since the Governmental Accounting Standards Board (“GASB”) issued GASB Statement No. 84, Fiduciary Activities, which helps classify fiduciary activities for financial reporting reasons. With the guidance going into effect for reporting periods starting after December 15, 2018, the GASB has released an article to help state and local governments prepare for implementing the new requirements.

Visit GASB.org to read more about implementing the new fiduciary activities guidance.