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Making Sense of Deferred Inflows and Outflows of Resources (Rebroadcast)


Nov 12, 2013 2:00pm ‐ Nov 12, 2013 3:15pm


Credits: None available.

Description

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

Speaker(s):

  • David Bean, CPA, Director of Research and Technical Activities, Governmental Accounting Standards Board

Credits

  • 0.00 - Accounting (Governmental)

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