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Other (than Pension) Post Employment Benefits Date Here Presented by: Name Here Discussion Agenda What is OPEB? Why OPEB? How Big is the Liability?
GASB 54 Fund Balance Reporting and Governmental Fund Type Definitions . Robert E. Byrd, CGFM. County Auditor-Controller
GASB_54.ppt - Search
GASB 54 Fund Balance Reporting . Fund deficits . If expenditures incurred for a specific purpose exceed the restricted, committed, and assigned balances for the same ...
GASB_update.ppt - Search
balance
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expenditures
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GASB Update Effective for 2010 Fiscal Year What are Derivatives? Derivatives are complex financial arrangements used by governments to manage specific risks or to ...
2010GASB UpdateB.ppt - Search
GASB 43 and 45 Accounting for Other Postemployment Benefits (OPEBs) TAC Annual Conference August 17, 2006
Implementation of New GASB Standards Government Finance Officers Association of Louisiana 2009 Fall Conference October 8, 2009 Today’s Discussion Accountants: FAF ...
RobbieNewGASBStandards.ppt - Search
What you need to Know About GASB 45 and OPEBs Presentation to OMFOA 2006 Northwest Government Finance Institute Monday, October 23, 2006 Portland, Oregon
Fund Balance Reporting and Governmental Fund Type Definitions Statement No. 54 of the Governmental Accounting Standards Board Suzanne E. Smith, CPA
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~ GASB 51 ~ GASB 54 ~ GASB 45 GASB Updates Presented by: Kim Smith, Audit Review & Darla Erickson, Accounting Systems Program Manager Local Government Services Bureau
GASB 34: Asset Management and GIS Jarrod Gerbaud Hansen Information Technologies Presentation will show ... GASB 34 approaches Ideas how to implement GASB Necessity ...
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Governmental Audit Quality Center Member Conference Call September 10, 2009 New GASB Fund Balance Standard: Now is the Time to Begin Talking to Your Clients
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GASB 34: Basic Financial Statements – and Management’s Discussion and Analysis – for State and Local Governments . 10 Years in the Making.
GASB 34.ppt - Search
GASB2840.PPT - Search
1 . Overview of GASB-34 . NEW Financial Reporting Model for State and Local Governments
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GASB Update 2008: Where do we go from here? Presented by Eric S. Berman, CPA. Deputy Comptroller. Commonwealth of Massachusetts. March 2008
GASB-mandated use of an ISF GASB standards require that an ISF be used for risk management (self-insurance) pools of a government: The ISF should recognize claims expense ...
ch09.ppt - Search
Accounting Update FOCUS Staunton May 13, 2008 Larry Goldstein, President Campus Strategies May 13, 2008 * © Campus Strategies * * * * UPMIFA UPMIFA specifies that ...
GASB-UPMIFA_update_spring2008.ppt - Search
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GASB 54 – Fund Balance Reporting and Governmental Fund Type Definitions . Lee Carter. NCCMT
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GASB emphasizes the importance of cost of services. “Traditional approach” (GASB 34): expenditures in governmental funds; capitalize the costs & record ...
www.apwa.net © 2001 APWA . GASB Statement 34 and Infrastructure Assets . Dennis H. Ross. P.E. Director of Professional Development. American Public Works Association
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