Select one interesting GASB accounting standard that is different than normal accrual accounting use

During the class was introduced to a variety of topics, including accounting for capital projects, using the debt service fund to pay long term debt of the general government, using proprietary funds (enterprise and internal service), and fiduciary funds. Please select one interesting GASB accounting standard that is different than normal accrual accounting used for private enterprises and discuss why you feel the GASB accounting treatment is better or worse for the readers of the financial statements.