PPT-GASB 68 Employer Training

Presenters Shelley Johnson Foster amp Foster System Actuary for LASERS and TRSL Artie Fillastre LASERS Chief Financial Officer Afillastrelasersonlineorg Charlene Wilson TRSL Chief Financial Office. AGFOA . April, 2012. Overview. Statement 61 – Reporting Entity Omnibus. Statement 62 – Pre-89 FASB and AICPA Pronouncements. Statement 63 – . Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net . Purvis Gray & Company LLP . June, 2011. Mark A. White CPA, Partner. Purvis Gray & Company, LLP. Ocala, Florida. Accounting Profession Reacts to New GASB Statements. Historical Perspective. GASB was established by the Financial Accounting Foundation (FAF) in 1984. Agenda. Provide a brief overview of GASB Statement No. 54 “Fund Balance Reporting and Governmental Fund Type Definitions”. Governmental Fund Types. Fund Balance Categories. Discuss Implementation in Iowa School Districts. Present,. and Future. The views expressed in this presentation are those of the GASB Chairman, Vice Chairman, and Director. Official positions of the GASB on accounting matters are determined only after extensive due process and deliberation.. Sheralin Klinthong, Associate Director SFSR, CO. Liezl Sangalang, Senior Audit Manager, KPMG LLP. Karla Farrington-Weddle, KPMG LLP. Learning Objectives . Assess the financial statement impact of GASB No. 68 to CSU . GASB Pronouncement Update. Statement No. 65, . Items Previously Recorded as Assets and Liabilities . Statement No. 67, . Financial Reporting for Pension Plans-an amendment of GASB Statement No. 25 . GASB 68 Reporting as Compared to 2015 Actuarial Valuation. 2015 Year One. First Year for implementing GASB 68 on our financial statements.. First Year of reporting the Bay County Retirement System (BCERS) as its stand alone financial statements.. Presenters:. Shelley Johnson. Foster & Foster. System Actuary for LASERS and TRSL. Artie Fillastre. LASERS. Chief Financial Officer. . Afillastre@lasersonline.org. Charlene Wilson. TRSL. Chief Financial Office. Ethics . and a lot of other stuff!. September 2015. Office of the State Controller. State of . Maine presents . Governmental . Update. Agenda. GASB update . Pensions . The pratfalls and pitfalls of implementation. eberman@eidebailly.com. 208.424.3524. Governmental Update, Auditing Update and Things that Keep Us Up at Night. Agenda – GASB Update. June 30, 2018 Year Ends:. GASB 81 – Irrevocable Split-Interest Agreements. 99. WASBO . Spring Conference . 2018. Derek Sliter, School Finance Consultant. DPI School Financial Services Team. May 18, 2018. AN INTRODUCTION TO OPEB. :. What is OPEB?. Other Postemployment Benefits (OPEB) are post employment benefits earned by employees during their career that they receive after they are no longer active employees.. Workshop 2015. GASB 68. New reporting requirement that will affect this year’s audit. It is highlighted in the audit contract.. Purpose is improve the accounting . and financial reporting by state and local governments for . Jeff Jensen, CPA . © 2017 Crowe . LLP. Polling Question #1. Which of the following best describes your experience related to GASB 87? . I have read through GASB 87 and have already began taking inventory of our leases and determining how each will be reported. Gasb 67 financial . reporting. Employee’s Retirement System of Georgia (ERSGA). November 5, 2015. GEORGIA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS (GASBO) . AUGUSTA GA. Presenters: Flavia Peynado and Carlton Lenoir.