Subscribe (Free) to
Daily or Weekly Newsletters
Post a Job

Featured Jobs

Retirement Plan Administrator

Nicholas Pension Consultants
(Remote / Corona CA / Rancho Cordova CA)

Nicholas Pension Consultants logo

Retirement Plan Analyst/Administrator

Compensation Strategies Group, Ltd.
(Remote / Beaumont TX)

Compensation Strategies Group, Ltd. logo

Quality Assurance Manager

Nova 401(k) Associates

Nova 401(k) Associates logo

Education Consultant

(Remote / Putnam Valley NY)

Pentegra logo

View More Employee Benefits Jobs

Free Newsletters

“BenefitsLink continues to be the most valuable resource we have at the firm.”

-- An attorney subscriber

Mobile App image LinkedIn icon
Twitter icon
Facebook icon

<< Previous news item   |   Next news item >>

Text of GASB Exposure Draft: Fiduciary Activities (PDF)
Governmental Accounting Standards Board [GASB]Link to more items from this source
[Official Guidance]
Dec. 22, 2015

46 pages. Dated Dec. 8, 2015; published online Dec. 22, 2015. "This proposed Statement would establish criteria for identifying and reporting fiduciary activities of all state and local governments ... This proposed Statement describes four fiduciary fund types that would be required to be reported, if applicable: [1] pension (and other employee benefit) trust funds, [2] investment trust funds, [3] private-purpose trust funds, and [4] custodial funds. A custodial fund would report fiduciary activity resources that are not held in a trust agreement or equivalent arrangement that meets specific criteria."

Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the link above).
An important word about authorship: BenefitsLink® is providing a hypertext link to the item shown above, but is not the author of the item (unless otherwise specified).
© 2022, Inc.