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Abstract: 

The Government Accounting Standards Board (GASB) has been very active over the past few months. Discussions and user forums have been undertaken on a variety of projects, including Conceptual Framework-Recognition and Measurement and Service Concession Arrangements, previously entitled Public and Private Partnerships. In addition, the Board has issued a Concepts Statement, a Technical Bulletin, an Implementation Guide, and three final Statements.

Keywords: Current Financial Resources Measurement; Measurement Attributes for Assets and Liabilities; Service Concession Arrangements; GASB Final Statements 54, 55, 56.

Affiliations:  1: Randolph-Macon College.