GASB Statement No. 84, Fiduciary Activities Copyright © 2025 by Financial Accounting Foundation. All rights reserved. Certain portions may include material copyrighted by …

Unless otherwise specified, pronouncements of the GASB apply to financial reports of all state and local governmental entities, including general purpose governments; public benefit …

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The GASB assembled a task force for this project comprising persons broadly representative of the GASB’s stakeholders. The task force members were provided with papers prepared for the …

Statement No. 84, Fiduciary Activities, was issued in January 2017 and became effective for financial statements for reporting periods beginning after December 15, 2018.

The GASB issued Statement No. 84, Fiduciary Activities, to address a long-standing question in practice regard-ing when a state or local government has a fiduciary responsibility and, …

Dec 15, 2019 · Amends GASBIG 2015-1, Q1.4.2, Q1.4.8, Q2.7.1, Q2.7.2, Q3.49.1, Q3.52.1, Q3.58.1, Q4.6.2, Q4.27.1, Q4.28.1, Q4.28.11, Q4.30.3, Q4.62.2, Q5.64.3, Q5.64.4, Q5.113.1, …

The requirements related to application of Statement 84 to postemployment benefit arrangements and those related to nonrecurring fair value measurements of assets or liabilities are effective …

6 days ago · The GASB establishes accounting and financial reporting standards for U.S. state and local governments that follow generally accepted accounting principles (GAAP).

Sep 13, 2024 · Post-implementation review of Statement No. 84, Fiduciary Activities, which was issued in January 2017. Status Stage One; financial report archival research and analysis of …