PPT-GASB 87 – Leases October 4, 2018

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. 34 GASB Codification Section C60 State of North Carolina Personnel Manual Effective Date 7195 revised 7101 revised 63003 bonus leave calculations revised 42004 revised 30107 revised 60109 Policy The maximum amount of vacation leave that may be carrie 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. 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.. 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. 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. June 14, 2018. Employment Auditorium. 8:30 a.m. – 11:30 a.m.. Agenda. What’s New and What’s Coming from SARS – Rob Hamilton. GASB 75 . Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions – . Tuesday, March 21, 2017. This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax or other professional advice. Please refer to your advisors for specific advice.. A closer look at the new leases standard- Ind AS 116 CA (Dr.) Sanjeev Singhal CA Amit Jain 1 Content Background 2 Scope 3 New Definition of lease 4 Lessee accounting 5 Lessor accounting 6 Transition 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 . Claire Arnold. , Associate Vice . Chancellor for . Fiscal Affairs . Brad Freeman, Division Director. Office of Fiscal Affairs. USG Interact Conference. September 12, 2018. GASB Statement 83 . “Certain .