New proposal on reporting land investments.
| Position | GASB News |
The Governmental Accounting Standards Board has issued Land and Other Real Estate Held as Investments by Endowments. Current accounting standards require endowments to report these investments at historical cost, while other entities that exist for the purpose of generating income--such as pension plans--report them at their fair value.
This latest proposal would require permanent and term endowments and permanent funds to report the fair value of land and other real estate held as...
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