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GASB Statement No. 105, Subsequent Events: What State and Local Government Financial Leaders Need to Know
February 2, 2026ArticleGASB Statement No. 105, Subsequent Events: What State and Local Government Financial Leaders Need to Know
February 2, 2026GASB Statement No. 105, issued Dec. 17, 2025, sets clearer, more consistent requirements for evaluating and disclosing subsequent events in state and local government financial statements, replacing prior guidance that led to confusion and inconsistent disclosures.
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