In 2009, the Governmental Accounting Standards Board (GASB) issued GASB Statement No. 54 (GASB 54), “Fund Balance Reporting and Governmental Fund Type Definitions." The intricacies of GASB 54 require financial statement preparers to evaluate existing policies as well as potentially prepare new policies and take steps to ensure proper disclosures in the financial statements.
On August 25, 2011, Crowe Horwath LLP hosted a webinar to discuss these intricacies and requirements in detail. This recorded presentation will help guide you to what needs to be done and how to accomplish these tasks to help you stay prepared and compliant with GASB during your next external audit.
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