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CITY OF ST. ANTHONY, MINNESOTA <br />NOTES TO FINANCIAL STATEMENTS <br />December 31, 2023 <br /> <br /> <br /> <br /> <br />Note 17 RECENTLY ISSUED ACCOUNTING STANDARDS <br /> <br />The Governmental Accounting Standards Board (GASB) recently approved the following statements which were <br />not implemented for these financial statements: <br /> <br />Statement No. 99 Omnibus 2022. The provisions of this Statement contain multiple effective dates, the first <br />being for reporting periods beginning after June 15, 2022. <br /> <br />Statement No. 100 Accounting Changes and Error Corrections – an amendment of GASB Statement No. 62. <br />The provisions of this Statement are effective for reporting periods beginning after June 15, 2023. <br /> <br />Statement No. 102 Certain Risk Disclosures. The provisions of this Statement are effective for reporting <br />periods beginning after June 15, 2024. <br /> <br />Statement No. 103 Financial Reporting Model Improvements. The provisions of this Statement are effective <br />for fiscal years beginning after June 15, 2025. <br /> <br />The effect these standards may have on future financial statements is not determinable at this time. <br /> <br />85