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Tag Archives: leases
GASB 87 Leases – Year 2 Trials and Tribulations
Let’s be honest – implementing GASB 87 for leases was no easy task! From reviewing your organization’s agreements, determining incremental borrowing rates, ensuring amortization schedules were accurate for the financial statements and whole host of other things, the process was … read more
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Tagged accounting, Arizona, capital asset, financial report, GASB, government, Joshua Jumper, leases, school district
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GASB Statement 87, Leases: Common Implementation Questions
There is no time left to procrastinate on preparing to implement GASB Statement 87. If this is your first introduction to the new lease standard, please refer to Christopher Heinfeld’s 2021 article for a basic introduction to the GASB pronouncement. … read more
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Tagged accounting, audit, financial statements, GASB, government, Joshua Jumper, leases, municipality, school district
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GASB Statement No. 87, Leases – The Basics
The time to begin implementing the new standard for leases is here! Hopefully you have stayed informed on the guidance issued, either by reviewing the GASB Statement, attending presentations, and/or reading related implementation guides. However, if you have not, this … read more
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Tagged Christopher Heinfeld, financial statements, gasb 87, government accounting, leases
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GASB Standards Update
The Governmental Accounting Standards Board (GASB) has been, seemingly, busier in recent years researching, deliberating, and issuing a number of standards that will take effect in coming years. While some relief was provided with the passage of GASB Statement No. … read more
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Tagged accounting, Arizona, fiduciary activities, financial statements, GASB, government, leases, Mike Hoerig, pronouncements, Texas
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