GASB Outlook

From the Chairman's Desk

I’d like to talk a little bit about an important issue that was recently brought to our attention and how we came to a decision on it with the help of input and feedback from a broad range of stakeholders.
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The User's Perspective: Five Questions for Gil Southwell III

This article asks five questions of GASAC Member Gilbert L. Southwell III, vice president and senior municipal analyst, Wells Capital Management, regarding how he uses governmental financial statements to do his job and other issues.
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What You Need to Know About OPEB

The GASB is expected to issue two proposals in June that will introduce important improvements in accounting and financial reporting for the benefits (other than pensions) that U.S. state and local governments provide to their retired employees.
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Spotlight on the GASB Practice Fellow Program

The GASB Practice Fellow Program is a unique opportunity for public accountants with at least eight years of experience to participate in the Board’s standard-setting process.
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  • From the Chairman's Desk
  • The User's Perspective: Five Questions for Gil Southwell III
  • What You Need to Know About OPEB
  • Spotlight on the GASB Practice Fellow Program

Stakeholder Focus: The Request to Delay Statement 68

Two organizations of GASB stakeholders recently asked the GASB to delay the implementation of the revised pension standards. This article summarizes the request and the Board’s decision, highlighting how stakeholder input helped the Board to arrive at its decision.
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On the Horizon

This issue’s On the Horizon article looks at the GASB’s projects on Fair Value Measurement and Application and Fiduciary Responsibilities and provides links to more information. The GASB is set to issue proposed guidance on Fair Value in May and on Fiduciary Responsibilities later in 2014.
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Featured Video

GASB Chair David A. Vaudt Discusses OPEB