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Governmental Accounting Standards Board (GASB) issued a REVISED exposure draft regarding Notes to the Financial Statements. This is in preparation for a Concept Statement that helps determine what is "essential" for disclosure. The Board previously issued an ED back in 2020 and has made revisions based on the feedback received. Comments are due by October 15, 2021. Do you think this will help identify what preparers needs to include in disclosures? https://gasb.org/cs/Satellite?c=Document_C&cid=1176176950914&pagename=GASB%2FDocument_C%2FDocumentPage TUNE IN TO SCACPA’s GENUINE LEARNING BLOG YOUTUBE PLAYLIST ► https://www.youtube.com/playlist?list=PLBdVSCKuftJi5iumCKAwHFi0HDcpOBDmj SUBSCRIBE FOR MORE CPA VIDEO NEWS ► https://www.youtube.com/user/scacpa LET'S CONNECT! SCACPA ► http://www.scacpa.org FACEBOOK ► https://www.facebook.com/scacpa TWITTER ► https://twitter.com/scacpa LINKEDIN ► https://www.linkedin.com/company/south-carolina-association-of-cpas

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