188bet亚洲真人体育下载 Panels Submit Comments to GASB on Implementation Guidance Update for 2020

两个 美国注册188bet亚洲真人体育下载小组 188bet亚洲真人体育下载 State and Local 政府 Expert Panel (面板)和 188bet亚洲真人体育下载 Private Companies Practice Section Technical Issues Committee (TIC) – recently submitted comments to the 政府al 会计 Standards Board (GASB) on its Exposure Draft (ED), Implementation Guidance Update —2020. The ED amends eight existing questions and answers and adds several new questions and answers in the areas of The 财务报告 Entity, 会计 and 财务报告 for Certain Investments and for External Investment Pools, 受托人活动, 租赁, Certain Asset Retirement Obligations, and Conduit Debt Obligations.

在2020年1月30日 信, the Panel raised concerns that proposed question 4.1 is a change or an interpretation of GASB Statement No.14, The 财务报告 Entity. 因此, the Panel recommended the Board remove this question from the final Implementation Guide and address it through the issuance of category A generally accepted accounting principles (i.e., an amendment to GASB Statement No. 14).  The Panel also recommended that the Board delete certain questions where the fact patterns were too simplistic and revise others where the fact patterns could result in confusion and diversity in practice. Several additional questions on leases were also provided by the Panel with a suggestion that the Board consider adding the questions to future Implementation Guidance.

2020年1月30日 信 also recommended that the Board consider revising certain questions where the fact patterns and answers could be considered misleading. TIC also suggested adding some additional questions to address some of the more common practice issues that have arisen, among other recommendations.