The Governmental Accounting Standards Board (GASB) has issued an implementation guide that contains questions and answers about the GASB’s new standards on accounting and financial reporting for leases. GASB implementation guides are intended to clarify, explain, or elaborate on the requirements of Board pronouncements. The new guide answers many questions about how to apply the provisions of GASB Statement No. 87, Leases. Read more (PDF) at the GASB website.