GASB proposed the Implementation Guidance Update—2020 ED on November 20th with comments due by January 31, 2020. The IG proposal includes 23 new questions and 5 updated questions. Topics range from the Financial Reporting Entity, Investment Pools, and Fiduciary Activities to Leases, AROs and Conduit Debt. The question and answer document addresses many of the implementation issues impacting governments for the most recent GASB standards.