'Governmental fund' presentation slideshows

GASB Statement No. 54

GASB Statement No. 54. Fund Balance Reporting and Governmental Fund Type Definitions. GASB 54 (cont.). Scope Establishes accounting and financial reporting standards for all governments that report governmental funds. Changes how fund balance is presented.

642 views • 64 slides

Basic Overview of the CAFR

Basic Overview of the CAFR. By Andrew Laflin, CPA CliftonLarsonAllen LLP 2012 School of Government Finance. Time to Dissect the CAFR!!!. Learning Objectives . Learn about what a CAFR is and what entities prepare a CAFR and why

711 views • 57 slides

Chapter 9

Chapter 9. Business-Type ( Proprietary ) Activities. Thought to Ponder: Chapter 9. " Nobody wants a landfill site anywhere near them, including in rural areas. We've come to this realization that landfill is valuable and we can't bury things that don't need to be buried."

507 views • 41 slides

FUND BALANCE TRAINING

399 views • 21 slides

Chapter

5. Chapter. Recognizing Expenditures In Governmental Funds. Expenditures Vs. Expenses. Governmental funds are concerned with expenditures Decreases in net financial resources Generally recognized when an asset is acquired Report only current liabilities

203 views • 20 slides

Trusting Your Trust Fund Part 3

Trusting Your Trust Fund Part 3. Mark D. Abrahams, CPA President, The Abrahams Group President, AFS Associates MGFOA September 19, 2012. Agenda. Provide an update about the accounting/reporting for an OPEB liability

265 views • 17 slides

GASB 54 Implementation Lessons Learned

GASB 54 Implementation Lessons Learned . State of Alaska Lisa Pusich. Getting Started. Established workgroup Met weekly and assigned research areas as determined necessary Engaged our Division of Legislative Audit in the discussions early

262 views • 12 slides

GASB 54 Implementation Lessons Learned

GASB 54 Implementation Lessons Learned. State of Alaska Lisa Pusich. Getting Started. Established workgroup Met weekly and assigned research areas as determined necessary Engaged our Division of Legislative Audit in the discussions early

239 views • 12 slides