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New GASB Guide Addresses Fiduciary Activities

June 24, 2019

The Governmental Accounting Standards Board (GASB) published a new implementation guide that answers questions about recently issued GASB standards on accounting and financial reporting for fiduciary activities. Implementation Guide No. 2019-2, Fiduciary Activities, issued Monday, provides guidance about how to apply the provisions of GASB Statement No. 84, Fiduciary Activities. Read more (PDF) at the GASB website.