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GASB issues technical bulletin on tobacco settlement proceeds.(News & Numbers)(Governmental Accounting Standards Board)(Brief Article)
The Governmental Accounting Standards Board recently published a new technical bulletin (available online at www.gasb.org), Tobacco Settlement Recognition and Financial Reporting Entity Issues, which addresses accounting by state and local governments in connection with settlements made by U.S. tobacco companies. The comment period ends March 2.
In 1998, the U.S. tobacco industry reached an agreement with state governments, known as the Master Settlement Agreement, releasing tobacco companies from present and future smoking-related claims that had been, or potentially could be, filed by the ...
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