PPT-GASB 68 Implementation September 24, 2015

Presented by Dave DeJonge PERA Interim Executive Director and Jim Riebe PERA Principal Accounting Officer 2015 MNGFOA Annual Conference Alexandria Minnesota 1 Session Objectives. 34 GASB Codification Section C60 State of North Carolina Personnel Manual Effective Date 7195 revised 7101 revised 63003 bonus leave calculations revised 42004 revised 30107 revised 60109 Policy The maximum amount of vacation leave that may be carrie 29. th. Annual LA GFOA Fall Conference. October 4, 2012 Baton Rouge Crowne Plaza. Presented by Tim Green, CPA. Allen, Green & Williamson, LLP. Must commute monthly from Mars? Yes No. Must consider GASB to be a sovereign nation in . Presented by. Donna Denker, CPA. Donna Denker & Associates. Discussion:. 1.) Brief description of fund balance reporting prior to GASB 54. 2.) Outline of the new requirements. 3.) Effective Date. 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 . University Update. Fayetteville Fort Bragg. Megan E. Wallace, CPA, MACIS. Agenda:. GASB 68 Template Updates. GASB 72. GASB 73. GASB 76. GASB 79. GASB 72 Examples. GASB 68 Template – FY 2015. FY 2015 was the year of implementation for employers. 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.. Ethics for Government. May 10, 2017. Presented by Eric Berman . Hosted . by . State . of Maine . Department of Administrative and Financial Services . Office of the State Controller . Governmental Update. Greg Gaskins, Sharon Edmundson. July 18, 2017. Issues of the LGC - 2017. Pension . and OPEB . Liabilities. DAAC . and “The Solvency Fund. ”. The . LGC “Unit Letter Process” and debt . approval. June 30, 2012. GASB Statement No. 64, Derivative Instruments: Application of Hedge Accounting Termination Provisions. Summary of GASB Updates. Effective Dates – Recently Issued GASB Standards. June 30, 2013. 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. 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 . Thursday, February 4. th. , 2021 . GASB Statement No. 87 Objectives. GASB 87 Defined. Why Change?. Why is the reporting for Leases Changing:. Currently, there are two separate types of leases. . ". Capital Leases" are those leases that meet certain criteria as set forth in FASB Statement No. 13. These leases are recorded on the financial statements as an asset (for the underlying item being leased) and a lease liability (for the remaining future lease payments). . Start here---https://shorturl.at/4UBkM---Get complete detail on 73920T exam guide to crack Avaya AXP On-Prem (formerly Avaya Aura CC Elite) Technical Associate Implement (ASTA-7392).