PPT-GASB Statement No. 54 and Iowa School Districts

Agenda Provide a brief overview of GASB Statement No 54 Fund Balance Reporting and Governmental Fund Type Definitions Governmental Fund Types Fund Balance Categories Discuss Implementation in Iowa School Districts. 34 GASB Codification Section C60 State of North Carolina Personnel Manual Effective Date 7195 revised 7101 revised 63003 bonus leave calculations revised 42004 revised 30107 revised 60109 Policy The maximum amount of vacation leave that may be carrie The Bread Garden Bakery & Café originally opened in 1995 as an affiliate of Fresh Food Concepts, which also currently owns and operates Mondo's Drafthouse, Joseph's Steakhouse, and Hot House Yoga. The Bread Garden Markets stocks a wide selection or organic and conventional grocery items as well as restaurant quality cuisine. We’ve got a keen eye for hunting down the best products and we’ve brought a fresh perspective to the marketplace. Workshop. by Helen Y. Painter, CPA. October 16, 2013. Nature Coast Chapter of the . FGFOA. 1. Effective Dates – September 30. 2013. Statement 60 – Service Concession Arrangements. Statement 61 – Reporting Entity. 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 . Purvis Gray & Company LLP . June, 2011. Mark A. White CPA, Partner. Purvis Gray & Company, LLP. Ocala, Florida. Accounting Profession Reacts to New GASB Statements. Historical Perspective. GASB was established by the Financial Accounting Foundation (FAF) in 1984. Present,. and Future. The views expressed in this presentation are those of the GASB Chairman, Vice Chairman, and Director. Official positions of the GASB on accounting matters are determined only after extensive due process and deliberation.. Ethics for Government. May 10, 2017. Presented by Eric Berman . Hosted . by . State . of Maine . Department of Administrative and Financial Services . Office of the State Controller . Governmental Update. Sheralin Klinthong, Associate Director SFSR, CO. Liezl Sangalang, Senior Audit Manager, KPMG LLP. Karla Farrington-Weddle, KPMG LLP. Learning Objectives . Assess the financial statement impact of GASB No. 68 to CSU . 2012 ANNUAL MEETING. GASB UPDATE. Presented by:. Matthew Pehle, CPA. Sikich LLP. 1415 W. Diehl Road. Suite 400. Naperville, IL 60563. (630) 566-8536. mpehle@sikich.com. . GASB UPDATE. GASB Statements to be Implemented. June 30, 2012. GASB Statement No. 64, Derivative Instruments: Application of Hedge Accounting Termination Provisions. Summary of GASB Updates. Effective Dates – Recently Issued GASB Standards. June 30, 2013. October 2018 BAR. Sabra Sand and Grace Jimenez. Basis . GASB 68. covers all retirement plans through DRS. PERS 1,2 and 3. TRS 1,2, and 3. Measurement date is one year behind. GASB 73. covers TIAA-CREFF supplemental portion. Thursday, February 4. th. , 2021 . GASB Statement No. 87 Objectives. GASB 87 Defined. Why Change?. Why is the reporting for Leases Changing:. Currently, there are two separate types of leases. . ". Capital Leases" are those leases that meet certain criteria as set forth in FASB Statement No. 13. These leases are recorded on the financial statements as an asset (for the underlying item being leased) and a lease liability (for the remaining future lease payments). . Claire Arnold. , Associate Vice . Chancellor for . Fiscal Affairs . Brad Freeman, Division Director. Office of Fiscal Affairs. USG Interact Conference. September 12, 2018. GASB Statement 83 . “Certain .