The implementation of GASB Statements 87 and 96 has brought significant changes to how government entities report leases and subscription-based information technology arrangements. A thorough ...

GASB 87, a new lease accounting standard for governmental entities, requires leases to be reported on the face of the financial statements and eliminates distinction between operating and capital ...

It’s hard to believe more than two years have passed since the Governmental Accounting Standards Board issued its long-awaited revision to governmental lease accounting. GASB Statement 87 transforms ...

To be in compliance with new lease reporting requirements in GASB 87, CU Boulder is keeping a centralized repository for all eligible lease, rental and lessor (we are the lender of the item) contracts ...

New lease accounting standards will dramatically affect the way governmental entities record leases on their financial statements. The Governmental Accounting Standards Board Statement Number 87(GASB ...