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GASB Update

GASB Update. July 24, 2019. Dean Michael Mead, Senior Research Manager Coordinator, Governmental Accounting Standards Advisory Council. Governmental Research Association. Mr. Mead. www.gasb.org. Statement No. 88, Debt Disclosures, including Direct Borrowings and Direct Placements.

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GASB Update

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  1. GASB Update July 24, 2019 Dean Michael Mead, Senior Research Manager Coordinator, Governmental Accounting Standards Advisory Council Governmental Research Association Mr. Mead.

  2. www.gasb.org

  3. Statement No. 88, Debt Disclosures, including Direct Borrowings and Direct Placements

  4. Statement No. 87, Leases

  5. Statement No. 91, Conduit Debt Obligations

  6. Exposure Draft: Omnibus

  7. Exposure Draft: P3s, APAs, and SCAs

  8. 2020 Proposals: Disclosure Framework

  9. 2020 Proposals: Financial Reporting Model

  10. Revenue and Expense Recognition

  11. Thank you for your involvement! • Phyllis Resnick – Governmental Accounting Standards Advisory Council (GASAC) • Joe Adams – Note Disclosure Research Consultative Group • Eric Lupher – Revenue and Expense Recognition Task Force • Stephen Stuart – Financial Reporting Model Reexamination Task Force • Sarah Wetmore – Going Concern Disclosure Consultative Group • To everyone who has responded to a survey or participated in an interview or roundtable

  12. Get involved or stay involved • Phyllis needs your input on matters being discussed by the GASAC – she is the sole member with a GRA-type perspective • Keep an eye out for opportunities to respond to surveys or participate in interviews or roundtables • Take a look at proposed standards that interest you (particularly the Financial Reporting Model and Revenue and Expense Recognition projects) and share your views with the Board – either by comment letter or participation in a user forum

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