GASB 87

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All articles in this category pertain to GASB 87. GASB 87 is the latest lease accounting standard for state and local governmental organizations. It supersedes GASB 62 and GASB 13. The main difference in the new standard is about lease classification and recognition in financial statements.

Learn more about GASB 87 below.

ASC 842 Transition Guide

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ASC 842 Transition Guide