Slide 1 Slide 2 Slide 3 All organizations must choose an accounting method for financial reporting purposes Slide 4 What is an accounting method? The way financial events…

Chapter 6 Accounting for Capital Projects and Debt Service Questions for Review and Discussion 1. Budgets, and hence budget comparisons, are not as essential for capital…

CHAPTER 3: Chapter 03 - Governmental Operating Statement Accounts; Budgetary Accounting CHAPTER 3: GOVERNMENTAL OPERATING STATEMENT ACCOUNTS; BUDGETARY ACCOUNTING OUTLINE…

Chapter 02 Principles of Accounting and Financial Reporting for State and Local Chapter 02 - Principles of Accounting and Financial Reporting for State and Local Chapter…

Slide 1 PUBLIC EMPLOYEE FORUM ON GASB STANDARDS 43/45 Funding for Retiree Health Care: Comparison of Vehicles February 7, 2006 Terry A.M. Mumford & Mary Beth Braitman…

Slide 1 Copyright © 2011 GRS – All rights reserved. New Pension Accounting Standard: A Game Changer! NATURE COAST CHAPTER GOVERNMENT FINANCE OFFICERS ASSOCIATION (LOCAL…

Slide 1 American Accounting Association Government and Nonprofit Section GASB Update The views expressed in this presentation are those of Mr. Bean. Official positions of…

Slide 1 GASB Technical Update Mark Thomas KPMG LLP Year-End GAAP Training April 18, 2014 Slide 2 GASB Standards on Pensions GASB Statement No. 67, Financial Reporting for…

Slide 1 TECHNICAL UPDATE (Auxiliary Organizations) Mark Thomas KPMG LLP Year-End GAAP Training May 28, 2014 Slide 2 GASB 65: Items Previously Reported as Assets and Liabilities…

GASB Statements 67 and 68 The New Pension Standards GASB Statements 67 and 68 Milestone Professional Services, CPE Day September 13, 2013, Kissimmee FL Mark White CPA, Audit…