TITLE

Financial Instruments Omnibus

AUTHOR(S)
Pearson, Robert
PUB. DATE
July 2010
SOURCE
Governmental GAAP Update Service;7/30/2010, Vol. 10 Issue 14, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article offers information on the Financial Instruments Omnibus (GASB-59) issued by the U.S. Governmental Accounting Standards Board (GASB) on financial statement reporting. It details the updates and improvements for financial reporting and disclosure requirements for periods beginning on or after June 15, 2010. The GASB-59 statement includes provisions that amend the current standards such as unallocated insurance contracts, interest rate risk disclosures, and external investment pools.
ACCESSION #
53384041

 

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