PPT-GASB UPDATE September 13, 2022

Lisa R Parker CPA CGMA Senior Project Manager New England States Governmental Finance Officers Association Ms Parker Presentation Overview 2 Postimplementation review GASB Project Manager Position Open. 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. 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. 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. 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 Pronouncement Update. Statement No. 65, . Items Previously Recorded as Assets and Liabilities . Statement No. 67, . Financial Reporting for Pension Plans-an amendment of GASB Statement No. 25 . 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.. 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. 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. 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. 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.. 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 . Jeff Jensen, CPA . © 2017 Crowe . LLP. Polling Question #1. Which of the following best describes your experience related to GASB 87? . I have read through GASB 87 and have already began taking inventory of our leases and determining how each will be reported. Presented by: Dave DeJonge, PERA Interim Executive Director, and . . Jim Riebe, PERA Principal Accounting Officer. 2015 MNGFOA Annual Conference. Alexandria, Minnesota. 1. Session Objectives.