PPT-GASB Statement no. 68 – preparation (Including pbc) AND a

Sheralin Klinthong Associate Director SFSR CO Liezl Sangalang Senior Audit Manager KPMG LLP Karla FarringtonWeddle KPMG LLP Learning Objectives Assess the financial statement impact of GASB No 68 to CSU . 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 29. th. Annual LA GFOA Fall Conference. October 4, 2012 Baton Rouge Crowne Plaza. Presented by Tim Green, CPA. Allen, Green & Williamson, LLP. Must commute monthly from Mars? Yes No. Must consider GASB to be a sovereign nation in . 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. 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. AGFOA . April, 2012. Overview. Statement 61 – Reporting Entity Omnibus. Statement 62 – Pre-89 FASB and AICPA Pronouncements. Statement 63 – . Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net . 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. Agenda. Provide a brief overview of GASB Statement No. 54 “Fund Balance Reporting and Governmental Fund Type Definitions”. Governmental Fund Types. Fund Balance Categories. Discuss Implementation in Iowa School Districts. 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. 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 . 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. 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 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 . 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 .