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AICPA National Governmental Accounting and Auditing Update Conference East 2012

Implementation Issues of Newer GASBs

‐ Aug 20, 2012 1:45pm

Several GASB standards recently became effective, but a number of implementation problems have hindered the consistent application of these standards. This session will review some of the implementation issues that have arisen, and look to the GASB’s Comprehensive Implementation Guide Q&A’s for answers. It will also review some selected questions and answers related to unique and commonly misapplied accounting principles, and use case study illustrations to reinforce the material.

Issues to be covered include:
  • GASB 54 implementation issues
  • Capital asset related issues
  • Sales of receivables and future revenues
  • Various other issues


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