Download

1 / 24

GASB Statement No. 54

Sep 03, 2012

240 likes | 514 Vues

GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions (Effective for FYE June 30, 2011). John F. Sutton, CPAAudit ManagerPugh

Share Presentation

Embed Code

Link

ban

Télécharger la présentation

GASB Statement No. 54

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

1. GASB Statement No. 54

GASB Statement No. 54, Fund Balance Reporting for Elected Officials

Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. Beginning in fiscal year 2011, Towns will need to implement a new accounting standard called:.

238 views • 19 slides

GASB 54 Implementation Lessons Learned

GASB 54 Implementation Lessons Learned . State of Alaska Lisa Pusich. Getting Started. Established workgroup Met weekly and assigned research areas as determined necessary Engaged our Division of Legislative Audit in the discussions early

282 views • 12 slides

GASB 54 Standard for Reporting Governmental Fund Balance

GASB 54 Standard for Reporting Governmental Fund Balance. Presented by Donna Denker, CPA Donna Denker &amp; Associates. Discussion:. 1.) Brief description of fund balance reporting prior to GASB 54 2.) Outline of the new requirements 3.) Effective Date. Fund Balance Prior to GASB 54.

439 views • 14 slides

GASB No. 53,

GASB No. 53,. Accounting and Financial Reporting for Derivative Instruments. NASC Annual Conference March 25, 2009 Graylin E. Smith Managing Partner SB &amp; Company, LLC. Objectives. To provide a clear understanding of financial derivative instruments and their uses

799 views • 26 slides

GASB Statement No. 54 and Iowa School Districts

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. GASB Statement No. 54.

347 views • 17 slides

GASB 54: Implementation

GASB 54: Implementation. Presented By : Steve Mattern , Debbie Riedmiller , and Kim Sloan. Overview of Presentation. Background &amp; Objective of GASB 54 Applicability and Effective Date New Fund Balance Classifications New Governmental Fund Type Definitions

534 views • 36 slides

GASB 68 Accounting and Reporting for Pensions an Amendment of GASB Statement No. 27

September 19, 2012. GASB 68 Accounting and Reporting for Pensions an Amendment of GASB Statement No. 27. Presented by: Kevin S. Wong, CPA Gilbert Associates, Inc. kswong@gilbertcpa.com. Background and Overview. Background Project initiated in January 2006

709 views • 44 slides

GASB 54

GASB 54. Fund Balance Reporting and Governmental Fund Type Definitions Department of Education Fiscal Workshops 2011 Presented by Carl Lowe Division of County Audit . GASB 54 . GASB 54. GASB 54. This is where the title - “Special Revenue” - comes from. GASB 54.

583 views • 31 slides

GASB Statement No. 54: Fund Balance and Governmental Fund Types

GASB Statement No. 54: Fund Balance and Governmental Fund Types. Joseph J. Welch, CPA Partner Purvis Gray &amp; Company LLP Sarasota, Florida.

577 views • 40 slides

Introduction to GASB Statement 45

Introduction to GASB Statement 45. Presented by: Office of the Idaho State Controller Carol Bearce, CGFM 208-332-8815 cbearce@sco.idaho.gov. Test Your Knowledge. Quick Quiz – True or False? GASB is a famous novel by F. Scott Fitzgerald Governmental Accounting Standards Board

283 views • 18 slides

GASB Statement No. 54

GASB Statement No. 54. GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions (Effective for FYE June 30, 2011). John F. Sutton, CPA Audit Manager Pugh &amp; Company, P.C. Home Federal Plaza – Suite 200 315 N. Cedar Bluff Rd. Knoxville, TN 37930-1409

392 views • 24 slides

GASB Statement No. 54

GASB Statement No. 54. Fund Balance Reporting and Governmental Fund Type Definitions. GASB Statement No. 54. Karen McConnell, Director of Business Affairs: Central Dauphin School District Jill Gilbert, Partner: Trout, Ebersole &amp; Groff, LLP. Presentation outline. Background and Summary

553 views • 30 slides

GASB Statement 54

GASB Statement 54. Effective June 30, 2011 Fund Balance Reporting. GASB Statement 54. Effects all Government Funds General Fund Management Fund Student Activity Fund Physical Plant and Equipment (PPEL) Sales Tax Fund. GASB Statement 54. GASB Statement 54. GASB Statement 54.

333 views • 18 slides

GASB Statement Number 54 Revisited

GASB Statement Number 54 Revisited. Dennis J. Osuch, CPA Partner August 9, 2012. GASB #54 Training Video. Objectives. GASB 54 Overview. Fund Balance Classifications. Fund Balance Classifications. Key Items Related to New Fund Balances. Converting Governmental Fund Balances. Yes.

500 views • 30 slides

Fund Balance Reporting Under GASB Statement 54

Fund Balance Reporting Under GASB Statement 54. Daniel Lunghofer School District/ESD Accounting Supervisor. Portions of this presentation adapted from GASB. What is GASB?. GASB stands for the Governmental Accounting Standards Board.

593 views • 41 slides

Implementing GASB Statement No. 49: A Cooperative Effort in New York

Implementing GASB Statement No. 49: A Cooperative Effort in New York September 24, 2008. Implementing GASB Statement No. 49: A Cooperative Effort in New York. GASBS 49 Overview OSC Assessment Outreach Methodology DEC Background Challenges, Methodology, and Results.

373 views • 25 slides

GASB 54 Implementation Lessons Learned

GASB 54 Implementation Lessons Learned. State of Alaska Lisa Pusich. Getting Started. Established workgroup Met weekly and assigned research areas as determined necessary Engaged our Division of Legislative Audit in the discussions early

259 views • 12 slides

GASB Statement No. 34 Cliff Notes

GASB Statement No. 34 Cliff Notes. Laurie L. Piccirillo, Business Manager Brockway Area School District Dr. David M. Piper, Assistant to Superintendent Altoona Area School District. Key Improvements Resulting from the New Governmental Financial Reporting Model.

631 views • 53 slides

GASB Statement No. 46

GASB Statement No. 46. Net Assets Restricted by Enabling Legislation. Background. Statement 34 identifies three sources of restrictions on net assets —external parties, constitutional provisions, and enabling legislation

185 views • 8 slides

Basic Information about GASB Statement 45

Basic Information about GASB Statement 45. Karl Johnson Project Manager Governmental Accounting Standards Board Norwalk, CT International Association of Fire Fighters Public Employee Forum on GASB Statement #45 Washington, DC, February 7, 2007

323 views • 19 slides

GASB Statement No. 34 Cliff Notes

565 views • 53 slides

FUND BALANCE REPORTING AND GOVERNMENTAL FUND TYPE DEFINITIONS Implementing GASB Statement No 54

Illinois Government Finance Officers Association Wisconsin Government Finance Officers Association 2010 Joint Conference. FUND BALANCE REPORTING AND GOVERNMENTAL FUND TYPE DEFINITIONS Implementing GASB Statement No 54 May 14, 2010 8:30 am - 12:00 pm.

489 views • 47 slides

More Related