3. GASB 101. Literally.
GASB entered the era of the three-digit statement numbers on June 1, 2022, with the approval of GASB Statement No. 100, Accounting Changes and Error Corrections (GASB 100). At that same meeting, the Board also approved the issuance of GASB Statement No. 101, Compensated Absences (GASB 101).
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