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Details on GASB’s New Required Risk Disclosures

New GASB guidance requires governments to disclose information about certain risks.
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On January 8, 2024, GASB issued Statement 102, Certain Risk Disclosures, requiring governments to disclose information about certain concentrations or constraints that could affect services provided or the ability to meet obligations as they come due. This article provides details on the new guidance, which includes four nonauthoritative examples of concentrations and constraints.

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