PPT-GASB Update

Purvis Gray amp Company LLP June 2011 Mark A White CPA Partner Purvis Gray amp Company LLP Ocala Florida Accounting Profession Reacts to New GASB Statements Historical Perspective GASB was established by the Financial Accounting Foundation FAF in 1984. 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. Workshop. by Helen Y. Painter, CPA. October 16, 2013. Nature Coast Chapter of the . FGFOA. 1. Effective Dates – September 30. 2013. Statement 60 – Service Concession Arrangements. Statement 61 – Reporting Entity. 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 . 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. 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. 2012 ANNUAL MEETING. GASB UPDATE. Presented by:. Matthew Pehle, CPA. Sikich LLP. 1415 W. Diehl Road. Suite 400. Naperville, IL 60563. (630) 566-8536. mpehle@sikich.com. . GASB UPDATE. GASB Statements to be Implemented. 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.. June 14. ,. 2011. Agenda. Review, Methodology & Examples of Fund Balance Classifications. Fund Balance Policies vs. Stabilization Policies. Restricted – Stabilization by State Statute. Review & Examples of Fund Type Classifications. 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. 99. WASBO . Spring Conference . 2017. Gene Fornecker, . School Financial Services Auditor. May 12, 2017. 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.. GASBO. Presented by . Paul E. Glick. Glick Consulting Group. What I Shall Do. I will touch upon:. GASBS 60, 61, 62, 66, 67 & 68, 69 & 70. I . will . show you what is coming one of these days. Training. . June 21, 2017. Agenda. Introductions. CAFR/Single Audit Update. Single Audit . Closing Process. New GASB’s. Issues. Financial Accounting & Reporting Section. Staff. Michael Powell, CPA. 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 . the New SBITA Accounting Standard. Discussion Points. GASB 96 Defined. Why Change?. Why is the reporting for SBITAs Changing?. There is . limited guidance . currently available for Subscription-Based Information Technology Arrangements, which has led to various ways of .