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Implementing GASB 65
Date
September 22, 2014
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
Speakers
Heather Acker, CPA
Partner, Baker Tilly Virchow Krause,LLP
Joe Heffernan, CPA
Partner, Plante Moran
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