PPT-GASB 87 : Understanding and Implementing the New Lease Accounting Standard

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 . 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. New Rochelle Car Leasing operates as an online auto leasing agency bringing car leasing services for residents of New Rochelle. Our primary focus is providing an enriched customer experience in comparison to the traditional auto leasing service. We have incorporated a number of alterations to the traditional business processes of a leasing car dealership to bring our goal to fruition. Our absence of a car lot may be regarded as disadvantageous for some, but we have been able to leverage our lower operating costs to offer a much better service to our customers. New Rochelle Car Leasing continues to grow its customer base while retaining lessees for an extensive period of time. New Rochelle Car Leasing caters to a broad customer base so if you are interested in leasing a car, we are confident that we’ll have something that would suit you. To learn more, you can browse through our website or better yet, give us a call. Our contact number is 631-527-0050. Cars available at New Rochelle Car Leasing Our primary focus is providing affordable, flexible and convenient leasing services. While it may seem unrealistic to offer a car leasing service that satisfies all three requirements in a significant manner, we have been able to accomplish this by making some carefully thought out decisions. An affordable solution has been made possible by choosing not to maintain a physical lot. Convenience has been accomplished by offering a large inventory of vehicles to choose from. New Rochelle Car Leasing holds the largest inventory of vehicles that you will find in a car dealership. Not only do we offer over 30 brands but we cater to each market by offering every model the brand has to offer. Most auto leasing companies tend to focus on only a select few manufacturers and popular brands to maximize their efficiency and profitability. At New Rochelle Car Leasing, we prefer to offer a service that is convenient to our customers. By showcasing the best brands in the industry, our customers are able to make a selection from a single contact point instead of visiting multiple car dealerships to choose the most suitable option. Payment: cash, check, credit cards. Hours Monday - Thursday, Saturday: 9:00am – 9:00pm Friday: 9:00am – 7:00pm Sunday: 10:00am – 7:00pm eAutolease, 3820 Nostrand Ave, #107, Brooklyn, NY 11235, +1 718-871-2277, https://www.eautolease.com eAutolease, 3820 Nostrand Ave, #107, Brooklyn, NY 11235, +1 718-871-2277, https://www.eautolease.com Auto Broker New York, 276 5th Avenue, New York, NY 10001, +1 347-502-6201, http://autobrokernewyork.com Auto Broker New York, 276 5th Avenue, New York, NY 10001, +1 347-502-6201, http://autobrokernewyork.com New York Car Lease Deals, 264 5th Avenue, New York, NY 10001, +1 347-329-1245, http://newyorkcarleasedeals.com We make it a point to provide car leasing specials to our customers. We know what it feels like to be trapped in an unwanted lease and we are here to help you out. Call today to learn more 347-281-6501. 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 . October 2018 BAR. Sabra Sand and Grace Jimenez. Basis . GASB 68. covers all retirement plans through DRS. PERS 1,2 and 3. TRS 1,2, and 3. Measurement date is one year behind. GASB 73. covers TIAA-CREFF supplemental portion. New Car Lease Specials


+1 347-448-2886
http://newcarleasespecials.com 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 .