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Implementing GASB Statement No. 54

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Sikich LLP
Sikich LLP

This presentation on Implementing GASB Statement No. 54 focuses on fund balance reporting and governmental fund type definitions. In February 2009, the Governmental Accounting Standards Board (GASB) released GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, requiring changes to fund balance reporting in governmental funds for state and local governments. This statement substantially alters the focus and terminology used for fund balance reporting in governmental funds and will result in one of the most significant changes in financial reporting since the implementation of GASB Statement No. 34.

Économie & financeBusiness
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Implementing GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions   January 2012 Presented by Frederick G. Lantz, CPA Partner-in-Charge, Government Services Sikich LLP 1415 W. Diehl Road, Suite 400 Naperville, IL 60563 (630) 566-8400 ©2012 Sikich LLP. All Rights Reserved.
GASB S54 FUND BALANCE REPORTING AND GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING AND GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING AND GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING AND GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING AND GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object]
GASB S54 GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object]
GASB S54 GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object]
GASB S54 GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object]
GASB S54 GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 GOVERNMENTAL FUND TYPE DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB S54 FUND BALANCE REPORTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SAMPLE POLICIES ,[object Object]
SAMPLE FINANCIAL STATEMENTS ,[object Object]
[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Implementing GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions  

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Implementing GASB Statement No. 54

  • 1. Implementing GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions   January 2012 Presented by Frederick G. Lantz, CPA Partner-in-Charge, Government Services Sikich LLP 1415 W. Diehl Road, Suite 400 Naperville, IL 60563 (630) 566-8400 ©2012 Sikich LLP. All Rights Reserved.
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