GFOA of the US & Canada - 2012 Annual Governmental GAAP Update Agenda

1:00 – 1:05 p.m.	Introduction (Carla Sledge)
1:05 – 1:10 p.m.	Overview (Stephen Gauthier)
1:10-2:20 p.m.	GASB final pronouncements (Stephen Gauthier)
	Items previously reported as assets and liabilities GASB Statement No. 65 Technical corrections GASB Statement No. 66 Pensions GASB Statements No. 67 and No. 68
2:20 – 2:35 p.m.	Exercises (Stephen Gauthier)
2:35 – 2:45 p.m.	Break
2:45 – 2:55 p.m.	Follow-up discussion (Carla Sledge & Stephen Gauthier)
2:55 – 3:30 p.m.	GASB due-process documents (Stephen Gauthier)
	Financial projections Preliminary views document Government combinations Exposure draft Financial guarantees Exposure draft
3:30 – 3:45 p.m.	GASB Comprehensive Implementation Guide - annual update (Stephen Gauthier)
3:55 - 3:50 p.m.	Exercises (Stephen Gauthier)
3:50 - 4:00 p.m.	Break
4:00 - 4:10 p.m.	Follow-up discussion (Carla Sledge & Stephen Gauthier)
4:10 – 4:45 p.m.	GFOA guidance (Stephen Gauthier)
	Financial reporting deficiencies New “Blue Book”
4:45 - 4:50 p.m.	Exercises (Stephen Gauthier)
4:50 – 4:55 p.m.	GASB technical plan and calendar (Stephen Gauthier)
4:55 – 5:00 p.m.	Wrap up (Stephen Gauthier)

Note: Times are approximate.

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