PPT-Summary of GASB Updates Effective Dates – Recently Issued GASB Standards

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. 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. 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. ERS- Agent Multiple Plan. Diane E. Scott, CPA, CGMA. Summer 2015. 1. ERS Retirement . Employer Portal. Project Update. 2. ERS Retirement Employer Portal Design Requirements- Early 2016. Transition to New Employer Portal May 2017. 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. 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 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.. Spring Conference. GASB. Update. May 5, 2016. Summary of New GASB’s. GASB 72 – Fair Value Measurement and Application. GASB 74/75 - OPEB Plan Accounting and Employer Accounting and Reporting for OPEB. 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. 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.. 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 . 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. 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 .