GASB on Tuesday proposed accounting and financial reporting guidance related to external investment pools. And, in a separate exposure draft, the board proposed guidance for how certain component ...

GASB Statement No. 80, Blending Requirements for Certain Component Units, requires these component units to be blended into the primary state or local government’s financial statements, in a manner ...

The Governmental Accounting Standards Board (GASB) ... GASB Issues Proposed Guidance on External Investment Pools and Component Units. June 30, 2015 03:12 PM Eastern Daylight Time.

GASB Statement No. 80, Blending Requirements for Certain Component Units, clarifies the display requirements in GASB Statement No. 14, The Financial Reporting Entity, by requiring these component ...

The Governmental Accounting Standards Board issued a proposal Monday that would make some changes in how to define the criteria for the component units in pension plans and deferred compensation plans ...