18th Annual Governmental GAAP Update Live-streaming Event: Final Agenda

Encore Presentation: December 5, 2013, 1:00-5:00 p.m. Eastern


1:00-1:50 p.m.    

Final GASB Standards

  • Government combinations and transfers of operations (GASB Statement No. 69)
  • Financial combinations and transfers of operations (GASB Statement No. 70)
1:50-2:15 p.m.    

GASB Due-Process Documents 

  • Technical correction – employers’ accounting for pensions (exposure draft)
  • Measurement approaches (exposure draft)
  • Fair value measurement and its application (preliminary views)
2:15-2:30 p.m.     Break 
2:30-2:40 p.m.     Panel discussion 

2:40-3:25 p.m.   


GASB Implementation Guidance 

  • Changes to the Comprehensive Implementation Guide

3:25-4:00 p.m.  




Other Implementation Issues 

  • Deferred outflows and inflows of resources (GASB Statement No. 65)
  • Technical corrections (GASB Statement No. 66)
  • Employer’s accounting for pensions (GASB Statement No. 68)
4:00-4:15 p.m.     Break
4:15-4:25 p.m.     Panel

4:25-4:45 p.m.  




GASB Agenda 

  • Scope of GASB jurisdictions (Financial Accounting Foundation request for comment and revised proposal)
  • GASB Technical Agenda
4:45-5:00 p.m.    Reporting deficiencies