GASB issues Exposure Draft regarding compensated absences
A recent GASB Exposure Draft proposes a unified model for the recognition and measurement of all types of compensated absences.
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Ongoing updates to Coronavirus: Financial reporting considerations
Our coronavirus white paper has been updated for financial reporting matters related to the Consolidated Appropriations Act, 2021.
Borrower’s accounting for debt restructurings and modifications
A recent FASB Staff Educational Paper provides an overview of the accounting guidance for common debt modifications and exchanges.