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D.L. Clark Building
503 Martindale Street, Suite 600
Pittsburgh, PA 15212
p: 412.471.5500
f: 412.471.5508
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Butler

112 Hollywood Drive
Suite 204
Butler, PA 16001
p: 724.285.6800
f: 724.285.6875
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Harrisburg

The Quandel Building
3003 North Front Street, Suite 101
Harrisburg, PA 17110
p: 717.232.1230
f: 717.232.8230
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State College

243 South Allen Street
Suite 337
State College, PA 16801
p: 412.471.5500
f: 412.471.5508
Directions
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Erie

2216 West 50th Street
Suite 101
Erie, PA 16506
p: 814.983.0330
f: 412.471.5508
Directions
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Lancaster

26-28 West King Street
Suite 303
Lancaster, PA 17603
p: 717.232.1230
f: 717.232.8230
Directions
Email

Pursuing the Profession While Promoting the Public Good®

Contact Us
Pittsburgh

D.L. Clark Building
503 Martindale Street, Suite 600
Pittsburgh, PA 15212
p: 412.471.5500
f: 412.471.5508
Directions
<a href="mailto:ROgun@md-cpas.com">Email</a>

Butler

112 Hollywood Drive
Suite 204
Butler, PA 16001
p: 724.285.6800
f: 724.285.6875
Directions
<a href="mailto:ROgun@md-cpas.com">Email</a>

Harrisburg

The Quandel Building
3003 North Front Street, Suite 101
Harrisburg, PA 17110
p: 717.232.1230
f: 717.232.8230
Directions
<a href="mailto:ROgun@md-cpas.com">Email</a>

State College

243 South Allen Street
Suite 337
State College, PA 16801
p: 412.471.5500
f: 412.471.5508
Directions
<a href="mailto:ROgun@md-cpas.com">Email</a>

Erie

2216 West 50th Street
Suite 101
Erie, PA 16506
p: 814.983.0330
f: 412.471.5508
Directions
<a href="mailto:ROgun@md-cpas.com">Email</a>

Lancaster

26-28 West King Street
Suite 303
Lancaster, PA 17603
p: 717.232.1230
f: 717.232.8230
Directions
<a href="mailto:rogun@md-cpas.com">Email</a>

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Home > Industry Insights Blog > Government Regulatory Update
GASB 91 Update: Conduit Debt Obligations

GASB 91 Update: Conduit Debt Obligations

IntroductionThe Governmental Accounting Standards Board (GASB) issued GASB Statement No. 91 in May 2019. This standard will provide a single method of reporting conduit debt obligations by issuers...

GASB 90 Update: Majority Equity Interests

GASB 90 Update: Majority Equity Interests

IntroductionObjectivesImprove the consistency in the measurement and comparability of reporting a government’s majority equity interest in a legally separate organization.Improve the relevance of...

gasb 89 update

GASB 89 Update: Accounting for Interest Costs Incurred before the End of a Construction Period

IntroductionThe Governmental Accounting Standards Board (GASB) issued GASB Statement No. 89 in June 2018. This standard establishes accounting requirements for interest costs incurred before the end...

GASB 88 Update: Certain Disclosures Related to Debt, Including Direct Borrowings and Direct Placements

GASB 88 Update: Certain Disclosures Related to Debt, Including Direct Borrowings and Direct Placements

Overview The Governmental Accounting Standards Board (GASB) has issued Statement No. 88 Certain Disclosures Related to Debt, Including Direct Borrowings and Direct Placements. The primary...

pa tax collector amendment

Amendment to Pennsylvania's Local Tax Collection Law

OverviewThe General Assembly of the Commonwealth of Pennsylvania has enacted an amendment (House Bill No. 16) to the Local Tax Collection Law of May 25, 1945. The amendment became effective as of...

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