Start Date: 7/18/2018 2:00 PM EDT
End Date: 6/20/2018 3:00 PM EDT
Event Website: http://www.nasact.org/webinars
Organization Name:
NASACT
Contact:
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GASB Review 2018
Live event date: July 18, 2018
COST
Member Offices: $0
Other Government and Non-government Offices: $49
CPE Credits
CPE is not offered for viewing webinar recordings.
OVERVIEW
As fiscal year-end for most state governments quickly approaches and a new year begins, it’s an opportune time for financial statement preparers and auditors to get a refresher on standards that will be effective for June 30, 2018, financial statements, as well as recently released GASB statements that will require attention in fiscal year 2019.
This webinar will provide must-know guidance on previously-issued GASB statements that are effective for June 30, 2018 and 2019.
For 2018, these statements include:
- Statement 75— Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions (OPEB—Employers)
- Statement 81—Irrevocable Split-Interest Agreements
- Statement 85—Omnibus
- Statement 86—Certain Debt Extinguishment Issues
- Implementation Guide—2017-1, Implementation Guidance Update—2017
- Implementation Guide—2017-2, OPEB Plan Implementation Guide
- Implementation Guide—2017-3, OPEB Employer Implementation Guide
Statements effective for 2019 are:
- Statement 83—Certain Asset Retirement Obligations
- Statement 88—Certain Debt Disclosures
Other recently issued GASB statements that will be covered include:
- Statement 84—Fiduciary Activities
- Statement 87—Leases
