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AICPA National Governmental Accounting and Auditing Update Conference East 2014 - Virtual

Implementing GASB 65

‐ Aug 11, 2014 3:05pm

GASB Statement 65, Items Previously Reported as Assets and Liabilities, is now effective for all financial statements. This session will provide an overview of the changes resulting from implementation of this standard, including:
  • Revisiting Concepts Statement 4, which defined deferred outflows of resources and deferred inflows of resources
  • Discussing financial statement items that were evaluated under this standard, and the resulting reclassification needs
  • Discussing transitional year topics


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