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GASB Issues Proposed Implementation Guide on Leases

March 1, 2019

The Governmental Accounting Standards Board (GASB) has issued a proposed Implementation Guide (PDF) that contains questions and answers about the GASB’s new standards on accounting and financial reporting for leases. The Exposure Draft proposes answers to questions about GASB Statement No. 87, Leases (PDF). GASB Implementation Guides are intended to clarify, explain or elaborate on the requirements of Board Statements. Comments are due April 30.