23 Results for ‘gasb-73-74-and-75-statement-overview’
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Are you prepared for the new GASB statement requirements that may result in larger liabilities?States and local governments face increasing challenges with accounting and financial reporting for pensions and other...
Understand the unique conditions present in government combinations and disposals addressed in GASB Statement No. 69. Historically, when combinations occurred in the governmental environment, the guidance of APB Opinion...
Understand the new GASB 87 lease accounting requirements and how it differs from current GASB requirements.The new lease accounting requirements of GASB 87 will have a significant impact on the financial statements of...
Gain new insights with a comprehensive overview of government financial reporting from beginning to end.Recent financial difficulties of state and local government finances, highlighted by some noteworthy bankruptcy...
Increase your knowledge base with lessons on GASB 65 new classification of items previously reported as assets and liabilities.First year accounting students are taught that assets equal liabilities plus equity.
Gain an understanding of the government pension obligations addressed in GASB 68 and the implications of underfunded pension plans. The topic of governmental pension obligations is one that receives constant attention.
During the next year or so it is likely that among the several pending Chapter 9 cases in federal bankruptcy court, a judge will create new municipal finance law by determining whether (i) tax-supported municipal...
Governments possess many different types of assets that may be considered intangible assets, including easements, water or air rights, timber rights, patents, trademarks, and computer software.
Learn the process of identifying, researching and presenting recommendations.Making new policy recommendations is no easy task, nor should it be taken lightly.
Understand public records and open meetings law in Texas so you can stay compliant and use them to your advantage.As a governmental entity, you are required to comply with the Texas Public Information Act (TPIA) and the...
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