PDF-Overview:The Governmental Accounting Standards Board (GASB) has issued

ConstitutionStatutesHyperlink Nonspendable fund balance includes amounts that cannot be spent because they are either a not in spendable form or b legally or contractually required to be maintaine. 2012. 2. Today’s Discussion Leader is. William Blend, CPA, CFE. Moore Stephens Lovelace, PA. 1201 S. Orlando Av, Suite 400. Orlando, FL 32789. (407) 740-5400. wblend@mslcpa.com. . 3. For More Information. 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. Issued by the Australian Accounting Standards Board AASB 10102Obtaining a Copy of this Accounting StandardCopies of this Standard are available for purchase from the AustralianAccounting Standards Boa Budget, Accounting, and Reporting Council. May 29, 2014, Columbia Basin College. Stuart Trippel, CPA, CGMA, Executive Director, Business and. Student Support Services, Shoreline Community College. 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.. 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. 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. Resource 2016. Local Government Corporation. Capital Assets. Certified Continuing Professional Education Class. 2. -hour credit. Must remain for the entirety of the class to receive CPE credit. Must sign in and sign out to receive CPE credit. . Generally Accepted Accounting Principles. Defined as the set of accepted industry rules, practices and guidelines for financial accounting . Includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial statements. Local Government Corporation. Revenues from Nonexchange Transactions. Certified Continuing Professional Education Class. 1-hour credit. Must remain for the entirety of the class to receive CPE credit. Definition and Governing Bodies. . GAAP PowerPoint #1. Generally Accepted Accounting Principles. Defined as the set of accepted industry rules, practices and guidelines for financial accounting . Includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial statements. By:. CMA . Pradip. . H.Desai. Cost Audit. Cost Audit is a . critical review . Undertaken . to verify the . correctness of Cost Accounts. , . A. scertain . the . accuracy of cost accounting records.