Audit and Accounting Resources

Document Name
GASB 68 Reporting Disclosures for the Firefighters' and Rescue Squad Workers' Pension Fund for the Fiscal Year Ended June 30, 2017
GASB Statement 67, Financial Reporting for Pension Plans, and GASB Statement 68, Accounting and Financial Reporting for Pensions
GASB Statement 72, Fair Value Measurement and Application
GASB Statement 73 – Additional Reporting Guidance for the Law Enforcement Officers’ Special Separation Allowance
GASB Statement 73, Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68
GASB Statement 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans and GASB Statement 75, Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions
GASB Statement No. 47 - Accounting for Termination Benefits
GASB Statement No. 51, Accounting and Financial Reporting for Intangible Assets
GASB Statement No. 53 PowerPoint Presentation (Supplement to Memo 2010-18)
GASB Statement No. 53, Accounting and Reporting for Derivative Instruments
GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions - Part 1 - Fund Type Definitions [Revised]
GASB Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions - Part 2 - Components of Fund Balance [Revised]
GASB Statement No. 63 Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position. GASB Statement No. 65 Items Previously Reported as Assets and Liabilities. [REVISED]
GASB Statement No. 84 and GASB Statement 97
GASB Statement No. 87, Leases - Part 1
GASB Statement No. 87, Leases - Part 3
GASB Statement No. 87, Leases – Part 2
GASB Statement No. 87, Leases – Part 2 - Lessee Lease Worksheet
GASB Statement No. 87, Leases – Part 2 - Lessor Lease Worksheet
GASB Statement No. 88 - Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements