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Gasb update - PowerPoint PPT Presentation


GASB Update

GASB Update

GASB Update. New GASB Pronouncements. Items Previously Reported as Assets and Liabilities. GASB Statement No. 65. Background GASB Concepts Statement No. 4 introduces: Deferred outflows of resources Deferred inflows of resources

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1.21k views • 92 slides



TASSCUBO Accounting Principles Committee Summer Meeting July 17, 2012

TASSCUBO Accounting Principles Committee Summer Meeting July 17, 2012

TASSCUBO Accounting Principles Committee Summer Meeting July 17, 2012. AGENDA. I. Service Center Activity Whitepaper - Elimination of Service Center Activity II. TASSCUBO APC Fund Definitions III. Change due date for SEFA/ARRA Reconciliation to State Comptroller

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428 views • 29 slides


GASB Update

GASB Update

GASB Update. 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 Position

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360 views • 23 slides


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