Accounting and Reporting for Conduit Debt

Loyd, D. Scot; Crawford, Michael A.
March 2008
Governmental GAAP Update Service;3/15/2008, Vol. 8 Issue 5, p1
Trade Publication
The article presents information on accounting and reporting for conduit debt transactions provided by the Governmental Accounting Standards Board (GASB) in the U.S. It highlights the accounting and reporting guidance found in GASB Interpretation 2, Disclosure of Conduit Debt Obligations (GASBI-2). Analysis and implementation on accounting for conduit debt as well as conduit debt in financing authorities are also discussed.


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