Gasb 43 Telephone Seminars

GASB 45 Strategies ... agencies are aware that they are required to comply with GASB 43 and 45, but it is very important to understand the implications that a large unfunded OPEB liability will have upon their credit rating and their ability to borrow. It is also critical to understand how closely the major credit rating agencies will be monitoring their efforts to fund those unfunded liabilities. This live audio  more...

GASB 51: Accounting Standards for Intangible Assets BenefitsGovernments possess many different types of assets that may be considered intangible assets, including easements, water or air rights, timber rights, patents, trademarks, and computer software. The implementation of GASB 34 created questions as to whether and when intangible assets should be considered capital assets for financial reporting purposes. An absence of sufficiently specific  more...