GASB Statement No. 102, Certain Risk Disclosures, Update
Cherry Bekaert
MAY 9, 2024
The Governmental Accounting Standards Board (GASB) has issued Statement No. 102, Certain Risk Disclosures , to provide users of government financial statements with essential information about risks related to a government’s vulnerabilities due to certain concentrations or constraints. What Does GASB 102 Change?
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