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Browse Gauthier, Stephen J.

1-82 out of 82 article(s)
Title Type Date Words
Additional "trusts" related to pensions and other postemployment benefits. Feb 1, 2017 406
Proposed new GASB guidance on debt extinguishment and other issues. Dec 1, 2016 847
Interpreting an employer's net pension liability: the amount of the net pension liability that state and local governments recently stared reporting can be substantial, and in some cases may even dwarf an employer's other liabilities. Oct 1, 2016 771
Forthcoming new guidance on leases. Aug 1, 2016 557
Three new GASB standards: this article summarizes the key guidance to be found in the three new standards that GASB has issued so far this year. Jun 1, 2016 934
GASB issues standard on valuing pool investments. Apr 1, 2016 756
GASB moves to address four pension issues. Feb 1, 2016 715
New guidance on the GAAP Hierarchy. Dec 1, 2015 415
GASB issues final standard on tax abatement disclosure. Oct 1, 2015 728
GASB closes the loop on postemployment benefits. Aug 1, 2015 854
GASB issues final guidance on fair value. Jun 1, 2015 653
Change in covered payroll: many have been surprised to discover that covered payroll was, in fact, affected by the latest pension guidance from the GASB. Report Apr 1, 2015 861
GASB proposes new guidance on fiduciary funds: the GASB's financial reporting for fiduciary responsibility preliminary view document outlines how the GASB tentatively proposes to clarify authoritative standards to enhance consistency in reporting for fiduciary funds. Feb 1, 2015 709
GASB moves toward major changes in accounting for OPEB. Oct 1, 2014 894
GASB proposes fair value guidance. Aug 1, 2014 479
GASB presses forward with pension implementation. Jun 1, 2014 919
GFOA urges GASB to delay implementation of GASB Statement No. 68. Apr 1, 2014 638
Pension plan financial statements: properly interpreting net fiduciary position. Feb 1, 2014 714
New guidance on capital-related debt. Dec 1, 2013 609
FAF issues revised proposal on GASB oversight: until now, the GASB has been the sole determiner of whether a given topic properly falls within the scope of its authority as an accounting and financial reporting standard-setting body; some critics have viewed this as a conflict of interest. Oct 1, 2013 480
GASB proposes new guidance on measurement. Aug 1, 2013 1005
Two new GASB Standards released. Jun 1, 2013 782
Proposed changes to the process used to set the GASB's technical agenda. Apr 1, 2013 869
New certificate of conformance program for small government financial reports. Feb 1, 2013 1127
Pension funding and the GASB's new pension accounting. Dec 1, 2012 642
Final GASB guidance on pensions for employers: GASB Statement No. 68, issued in June 2012, will primarily affect employers that participate in defined benefit pension plans. It will also change accounting and financial reporting for non-employer contributors in special funding situations. Oct 1, 2012 1123
The new Blue Book. Aug 1, 2012 3949
GASB proposes guidance on financial guarantees: the GASB's exposure draft on nonexchange financial guarantee transactions would apply only when a guarantee qualifies as a nonexchange transaction and involves a legally separate third party. Aug 1, 2012 525
Government combinations: the GASB's proposed guidance would prescribe the proper accounting and financial reporting for government combinations and addresses how governments that have transferred or sold operations should account for the transfer or sale. Jun 1, 2012 931
New GASB guidance on deferred items and risk financing. Apr 1, 2012 639
GASB proposes to mandate financial projections. Feb 1, 2012 760
GASB contemplates changes in measurement focus for governmental funds: the GASB's recently published preliminary views on the Recognition of Elements of Financial Statements and Measurement Approaches proposes modifying the measurement focus currently used to prepare governmental fund financial statements. Dec 1, 2011 991
GASB issues exposure drafts on pensions. Aug 1, 2011 1206
Final GASB guidance on service concession arrangements: GASB Statement No. 60, which is scheduled to take effect no later than for the fiscal year that ends December 31, 2012, provides guidance on the appropriate accounting and financial reporting for public-private partnerships. Jun 1, 2011 568
GASB proposes to modify swap accounting. Apr 1, 2011 727
Changes for component units: GASB Statement No. 61 amends the rules that govern how component units are identified and presented. Feb 1, 2011 663
New rules for special revenue funds: GASB statement No. 54 will require many governments to reevaluate how they use special revenue funds. Dec 1, 2010 562
GFOA takes position on proposed pension changes. Oct 1, 2010 2209
Proposed changes in employer accounting for pensions: the GASB proposes to substantially modify how state and local governments account for the costs of providing pension benefits to their employees. Aug 1, 2010 1126
Federal reimbursement of early retiree health benefits and its effect on OPEB. Jun 1, 2010 655
GASB issues final statement on bankruptcies: the provisions of GASB Statement No. 58 will first take effect for the fiscal year that ends on June 30, 2010. Apr 1, 2010 805
The use of private-sector standards by state and local governments: private-sector accounting standards have played an important role in the public sector, even though state and local governments have always used different generally accepted accounting principles. Feb 1, 2010 629
GFOA updates best practice on fund balance. Dec 1, 2009 767
GASB proposes four new standards: the GASB's recent exposure drafts are intended to lead to four new statements, including proposed guidance on OPEB, Chapter 9 bankruptcies, financial instrument, and SCAs. Oct 1, 2009 1120
The GFOA weighs in on pensions. Aug 1, 2009 1685
Better understanding the financial statement audit. Jun 1, 2009 2285
GASB invites views on pension accounting. Jun 1, 2009 1296
Public-sector accounting. Apr 1, 2009 402
Fund balance: new and improved. Cover story Apr 1, 2009 2484
Capital confusion: 12 misunderstandings about Accounting for Capital Assets. Apr 1, 2009 2387
New guidance on special revenue and capital projects funds. Apr 1, 2009 719
Interim guidance from GAO on 'significant deficiencies' and 'material weaknesses': The GAO offers interim guidance on how the redefinition of two terms will affect auditors. Feb 1, 2009 702
Final GASB guidance on derivatives: a number of arrangements that might otherwise qualify as derivatives have been excluded from the scope of GASB Statement No. 53. Dec 1, 2008 1155
GASB proposes to modify guidance on ARC adjustment for pensions and OPEB. Oct 1, 2008 763
GASB proposes to redefine its role in performance measurement: the GASB issued an exposure draft in April that proposes to clarify the board's vision of its current and future roles in regard to service efforts and accomplishments reporting. Aug 1, 2008 830
Final GASB standard on intangibles. Jun 1, 2008 831
GASB exposure draft on fund balance. Apr 1, 2008 1302
Guidelines for responding to proposed accounting and auditing standards: the GFOA Executive Board recently approved specific principles for responding to proposed accounting and financial reporting standards and to proposed auditing standards. Dec 1, 2007 1273
Interpreting local government financial statements. Financial report Jun 1, 2007 3288
How new standards for auditors will likely affect the governments they audit. Jun 1, 2007 2281
Final guidance on pollution remediation. Jun 1, 2007 982
A new vision for public sector audit committees. Apr 1, 2007 3421
GASB proposal on intangible assets: a new GASB exposure draft may end confusion over how to treat financial reporting of intangible assets. Apr 1, 2007 883
Proposed disclosure changes for pensions. Feb 1, 2007 832
GASB re-examines Fund Balance Reporting and Definitions of Fund Types: the Governmental Accounting Standards Board is looking for feedback on possible modifications to fund balance reporting and governmental fund type definitions. Dec 1, 2006 1618
Initial GASB position on derivatives: the GASB's recent proposal would extend the requirement for fair value reporting to all derivative transactions of the state and local governments. Aug 1, 2006 1460
Understanding internal control. Cover Story Feb 1, 2006 3515
Proposed guidance on sales and pledges: the key challenge in accounting for the receipt of cash proceeds in exchange for a transfer of the claim to collections of certain receivables or future revenues is to distinguish a true sale from what is really nothing more than a collateralized loan or pledge. Feb 1, 2006 1194
New GFOA guidance on controlling noncapitalized items: management of a government's centralized finance function must take positive steps to ensure that adequate control is maintained over three categories of items that commonly are not reported as assets in a government's financial statements. Dec 1, 2005 639
New GASB standard on termination benefits: despite certain similarities, there is at least one crucial difference between postemployment benefits and termination benefits: the cost of postemployment benefits is properly recognized over an employee's active service, whereas the cost of termination benefits is not. Oct 1, 2005 717
Pollution remediation obligations: the GASB's preliminary views document on accounting and financial reporting for pollution remediation obligations marks a departure from traditional accounting practice. Aug 1, 2005 948
Auditor involvement with official statements and Web sites: GFOA believes that as a general rule, state and local governments should be free to publish their audited financial statements as they see fit without obtaining prior permission from the auditor. Jun 1, 2005 1152
From internal control to enterprise risk management. Apr 1, 2005 979
New GASB guidance for employers in cost-sharing pension plans: a new technical bulletin on pension and other postemployment benefits clarifies some of the practical differences concerning the proper application of two GASB statements on this topic. Feb 1, 2005 936
Final guidance on other postemployment benefits. Dec 1, 2004 1343
Presenting information in financial reports: the GASB has published an exposure draft that would provide a conceptual basis for selecting communication methods to present information in financial reports. Oct 1, 2004 967
Major changes to CAFR statistical section: GASB statement no. 44 will significantly modify the statistical section of the comprehensive financial report, with the aim of providing a broader focus, improving comparability, and encompassing accrual-based data. Aug 1, 2004 1705
Accounting for tobacco settlement revenues. Jun 1, 2004 996
Then and Now: 65 Years of the Blue Book. Jun 1, 2001 2306
Applying full-cost accounting to solid-waste management operations. Aug 1, 1998 3564
Proposed changes in enterprise fund accounting. Aug 1, 1993 981
Implementation of the new measurement focus and basis of accounting (MFBA) for governmental funds. Jun 1, 1992 1400

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