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- Why Segregation of Duties Matters in an IT Environment
- Don’t Hold Your Breath: Why Water and Wastewater Rates in Arizona Aren’t Falling Anytime Soon
- Do Your Due Diligence!
- What Happens When Cash Isn’t Reconciled
- Adjacent Ways Projects: Capitalize or Expense?
- Excel Made Easy – VLOOKUP and XLOOKUP
- Physical Inventory Considerations
- I Submitted a December Budget Revision, Now What?
Tag Archives: GASB
GASB Statement No. 88 – Required Updates to Debt Footnote Disclosures
Is your government ready to implement potential changes to your debt footnote disclosures? For fiscal years beginning after June 15, 2018, Governmental Accounting Standards Board number 88 is applicable. This pronouncement requires the disclosure of additional essential debt-related information for … read more
Posted in Articles
Tagged debt, debt service, disclosures, financial statements, GASB, government, Joshua Jumper
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Proposed Changes to the Governmental Reporting Model
In September 2018, the Government Accounting Standards Board (GASB) issued a Preliminary Views document titled “Financial Reporting Model Improvements.” The document outlines a number of potential changes that GASB has researched since the project began in 2015. Aside from enhancing … read more
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Tagged accounting, CAFR, financial statements, GASB, government financial statements, governmental accounting, Mike Hoerig
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GASB Statement No. 75 – What Basics Do I Need To Know?
First, some general information. GASB Statement No. 75 (Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions) is accompanied by GASB Statement No. 74 (Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans); GASB Statement No. 74 relates … read more
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Tagged accounting, Christopher Heinfeld, financial statements, GASB, government, OPEB, postemployment benefits
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Compensated Absences – Top 5 Things to Know
Presentation by Joshua Jumper, CPA, Audit Manager:
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Tagged accounting, financial statements, GASB, government, school district
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Maintenance & Repair or Capital Asset?
There are times when it is easy to determine that an asset should be capitalized, such as purchasing a piece of equipment over the capitalization threshold. Other purchases may be more complicated, such as roofing, streets, and add-ons that may … read more
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Tagged accounting, Arizona, asset listing, capital asset, capitalization, CPA, CPA firm, financial statement, GASB, government, maintenance, municipality
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What You Need to Know about Tax Abatement Disclosures
Presentation by Anthony St. George, CPA Posted August 2, 2017
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Tagged accounting, Arizona, city, financial statement, GASB, government, municipality, tax abatement
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