GASB Information

Are You Ready to Implement the New GASB 103: Financial… - TASBO

Information regarding whether an unusual or infrequent item is within the control of management should be disclosed in the notes to financial ...

GASB - PERA

GASB Information. PERA is restructuring its GASB 68 reporting for the Statewide Volunteer Firefighter Fund. PERA will not be providing calendar year 2023 ...

GASB 96 - Subscription-Based Information Technology ...

The Governmental Accounting Standards Board (GASB) requires certain Subscription-Based Information Technology Arrangements (SBITA) to be recorded as a ...

GASB Information - Arizona State Retirement System

The new standards contained in GASB Statement 68 set divergent methodologies for pension funding and financial reporting. GASB 68 requires employers to report ...

PERS : Governmental Accounting Standards Board (GASB)

GASB 68 · Audited Schedules of Employer Allocations and Pension Amounts by Employer can be found at the Audit Report links below. · Information from the PERS ...

Governmental Accounting Standards Board (GASB) Statement No. 77

The Governmental Accounting Standards Board (GASB) issued statement no. 77 regarding tax abatement disclosures in August 2015. GASB provides a summary of the ...

Facts about GASB : News - Truth in Accounting

Facts about GASB. July 23, 2018. “The Governmental Accounting Standards Board (GASB) is the independent organization that establishes and improves standards ...

GASB 96 - SBITAs - UGA Finance Division

The Governmental Accounting Standards Board (GASB) issued Statement No. 96 Subscription Based Information Technology Arrangements (SBITAs) which establishes ...

GASB Statement No 68 Employer Information Page - INPRS - IN.gov

It amends how employers report their pension plans. It applies only to employers that present their financial statements on a GAAP basis.

Definition of the Local Government Financial Reporting Entity

Also, other information as required by GASB Codification Section 2300.105f, related party transactions. A joint operation which has its own treasurer will ...

GASB 67/68 Reports - MCERA

GASB issued Statements 67 and 68, which change the accounting and financial reporting for public pension plans and employers who participate in those plans.

GASB issues guidance on disclosure of certain capital assets

GASB 104 requires certain types of assets be disclosed separately in the note disclosures about capital assets.

OPERS Employers - GASB

The data necessary for employers to comply with the GASB 68 and 75 standards affecting accrual basis employers is now available to employers via the secure ...

Financial Information for Employers | ETF

The Governmental Accounting Standards Board (GASB). The GASB set reporting standards for pensions and other postemployment benefits obligations. ETF provides ...

Audit Information - NJ.gov

A1) The Governmental Accounting Standards Board (GASB) is the independent organization that establishes standards of accounting and financial reporting for U.S. ...

GASB 96: Identifying and Accounting for Subscription-Based ... - PYA

96 to provide guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs). This new ...

GASB Reporting - Missouri LAGERS

The Governmental Accounting Standards Board (GASB) issued pension accounting standards for public pension plans that require the plans and their sponsoring ...

GASB Statement No. 96, Subscription-Based Information ...

This Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for gov-.

GASB - Employees' Retirement System of Georgia

Please contact your agency head or chief fiscal officer if you need this information for the preparation of your agency or county financial reports.

GASB 87 and GASB 96 Guidance | NC Treasurer

“GASB Statement No. 87 Leases – Part 2” was issued in June 2021 and builds on the information provided in Memorandum #2021-05. This new memorandum focuses on ...