GASB's New and Upcoming Standards 


    We know that many of our GAQC members are entering their state and local government audit busy season and we want to make sure you are prepared.  Presenters will provide an overview of recently issued or newly effective GASB standards, as well as a high-level overview of other projects currently on the GASB’s technical agenda.  They will also answer your questions. Some of the topics to be covered include:

    • Fund balance reporting
    • Service concession arrangements
    • The financial reporting entity
    • Codification of pre-1989 FASB and AICPA pronouncements
    • Reporting deferred inflows and outflows
    • What is in the pipeline including government combinations, pensions, and fiscal sustainability.

    About the Presenters

    David Bean, CPA, is the Director of Research and Technical Activities for the GASB. David assigns and provides oversight to the GASB’s research, technical, and administrative activities. In addition, David advises the GASB chairman on operating and project plans and task force establishment and appointments. David also serves as the deputy chairman to the International Public Sector Accounting Standards Board. Prior to joining the GASB in 1990, he worked in public accounting and government.

    Daniel O’Keefe, CPA, is a Shareholder at Moore Stephens Lovelace, P.A., in Winter Park, FL, and is in charge of the firm's Governmental Practice Group. Dan has over 30 years of public accounting, governmental and not-for-profit experience and has provided services to numerous municipalities, counties and other governmental entities.  He also is a member of the AICPA’s State and Local Government Expert Panel.  Additionally, Dan provides CPE services to clients, peers and governmental agencies both nationally and throughout the state of Florida and is the author of numerous CPE courses on governmental accounting and auditing.

    Ken Schermann, CPA, is a Senior Technical Advisor for the GASB. He joined the GASB in 1984 and was the project manager on several projects, including Concepts Statement 1, Objectives of Financial Reporting, Statement 14, The Financial Reporting Entity, Statement  34, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments, and its related implementation guides, and Statement 48, Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues. Ken also serves as the GASB’s liaison to the AICPA and other professional organizations.

    Archived Web Event Listening Instructions

    You should print out and have available the GASB's New and Upcoming Standards – Member Web Event Slides (PDF or PowerPoint).   

    The presenters addressed many of the questions within the time allotted for the event. We encourage you to visit the forum to post additional follow-up questions at GAQC Member Discussion Forum.

    Thank you for your interest in this GAQC Event.

    You can download the archived event for playing on your computer while offline or uploading to an MP3 player.  To do so, right click on the following link and select "Save Target As" or "Save Link As."  The download may take a while depending on your connection speed, so please be patient.

    Download archived event to your computer or MP3 player.




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