The Governmental Accounting Standards Board proposed implementation guidance Tuesday to help explain some of its pronouncements.

The proposed guidance includes questions and answers to clarify and elaborate on some of GASB’s standards on cash flows reporting, post-employment benefits, derivative instruments, irrevocable split-interest agreements, tax abatement disclosures and other topics. The exposure draft, Implementation Guidance Update—2019 also includes some proposed amendments to some of GASB’s previously issued implementation guidance.

GASB is asking stakeholders to review the proposed guidance and send in comments by Jan. 31, 2019.