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AGENDA

2012 Annual Governmental GAAP Update

 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.