Technical Update Presented by Chris Ray Partner – KPMG LLP KPMG LLP. Agenda. New GASB Pronouncements GASB Statement No. 49 GASB Statement No. 51 GASB Statement No. 52 GASB Statement No. 53 GASB Statement No. 54 GASB Statement No. 55 GASB Statement No. 56
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GASB Statement No. 55The Hierarchy of Generally Accepted Accounting Principles (GAAP) for State and Local Governments (Effective: Upon Issuance (March 2009))
GASB Statement No. 56Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards (Effective: Upon Issuance (March 2009))
GASB Technical Bulletin No. 2008-1Determining the Annual Required Contribution Adjustment for Postemployment Benefits (Effective: Fiscal Year 2009)
Government Auditing Standards