GASB Issues Proposed Implementation Guide January 4, 2019The GASB has issued a proposed implementation guide, Fiduciary Activities, which contains Q&As related to GASB Statement 84 (issued in January 2017). Topics addressed in the proposed guide’s Q&As include:Identifying fiduciary activities. Reporting fiduciary activities in fiduciary funds. Statement of fiduciary net position. Statement of changes in fiduciary net position. Reporting fiduciary component units.In addition, the proposed guide would amend certain Q&As from previously issued implementation guides. Comments on the proposed implementation guide are due by February 28, 2019. For more information, see the proposed guide on the GASB’s Web site.