PPT-GASB 54 Implementation Fund Balance Reporting and Governmental Fund Type Definitions

June 14 2011 Agenda Review Methodology amp Examples of Fund Balance Classifications Fund Balance Policies vs Stabilization Policies Restricted Stabilization by State Statute Review amp Examples of Fund Type Classifications. Implementation. Presented By. : Steve . Mattern. , Debbie . Riedmiller. , and Kim Sloan. Overview of Presentation. Background & Objective of GASB 54. Applicability and Effective Date. New Fund Balance Classifications. 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. Heidi E. White, CPA. Partner . vavrinek. , trine, day & co., . llp. October 2, 2014. GASB Statements . GASB Statements. Overview of Governmental Accounting Standards Board. Recent Proposals and Pronouncements. 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. 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.. 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. 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. 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Benefits (OPEB) are post employment benefits earned by employees during their career that they receive after they are no longer active employees.. 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. 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. 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. Introduction. Fund Balance Presentation in the Governmental Funds:. On the Income Statement - Fund Balance is comprised of the Excess (Deficiency) of Revenues Over Expenditures for the Fiscal Year combined with the Beginning Balance of Fund Balance. 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).