Slide 1 PRESENTED BY: BERT SMITH & CO. GOVERNMENT FINANCE OFFICERS ASSOCIATION OF THE WASHINGTON METROPOLITAN AREA GASB UPDATE 2009 November 20, 2009 Slide 2 GASB STATEMENT…
Slide 1 GASB 53 Accounting and Financial Reporting for Derivative Instruments – The Basics Slide 2 Is it a Derivative? What is the Fair Value of Derivative? Is Derivative…