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AICPA National Governmental Accounting and Auditing Update Conference West 2014

Implementing GASB 65

‐ Sep 22, 2014 3:05pm

Standard: $ 49.00
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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