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[Cancelled] - Making Sense of Deferred Inflows and Outflows of Resources (Rebroadcast)

May 27, 2014 1:00pm ‐ May 27, 2014 2:15pm

Credits: None available.


Since the GASB introduced the concept of deferred outflows and inflows of resources in Concept Statement No. 4, Elements of Financial Statements, the Board has applied the new elements to a number of transactions, including derivatives, service concession arrangements, and pensions.

This session will address:
• Why the Board established the deferral elements
• Specific applications of deferrals and related disclosures
• The effect of deferrals on net position and fund balance


  • Laura Hyland, CPA, Senior Manager, AICPA
  • David Bean, CPA, CEO and Former GASB Director, Governmental Accounting Research, LLC


  • 0.00 - Auditing (Governmental)

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