Stay up to date on the GASB statements that are to be implemented during
FY 2016, statements to be implemented in subsequent fiscal years, and
potential statements to be issued that are currently under due process.
Learning Objectives
Course participants will understand the requirements of new GASB statements, including practical tips on how to implement such statements effectively and efficiently
Major Topics
• GASB 77 – Tax Abatement Disclosures • GASB 76 – GAAP Hierarchy • GASB 75 and 75 – OPEB Accounting and Disclosures • GASB 73 – Pension (modifications to GASB 67 and 68) • GASB 72 – Fair Value of Investments