Oct 03, 2016
From the Financial Reporting Network
The GASB recently issued an Exposure Draft, Omnibus 201X, which addresses practice issues that stakeholders identified while implementing and applying certain GASB Statements, including component unit presentation, goodwill, fair value measurement and application, and postemployment benefits (pensions and other postemployment benefits).
The proposal would be effective for reporting periods beginning after June 15, 2017. Earlier application would be permitted. The comment period ends November 23.