Podcasts about gasb

Directors, Emily Lewis & Jess Vento, from Lease Crunch discuss how they work with school districts nationwide on their GASB 87 & 96 compliance, the role of automation and its impact on reporting, and future company innovations like Document Interrogation.

Brad and his guest Matt Charne provide a rundown of 12 accounting and auditing standards and pronouncements from FASB, GASB and PCAOB. *** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. *** Resources:Accounting and auditing articles and eventsGovernmental accounting articles and eventsJoin the Accounting & Auditing Standards Interest Group

The leader of a top US standard-setter wants his board to take the next step in using emerging technology to craft accounting rules for local and state governments. Joel Black, chair of the Governmental Accounting Standards Board, said a key priority for the board this year is shifting gears from monitoring emerging tools such as artificial intelligence to preparing for its future integration. In his final two years as leader, Black said he intends to craft an enduring focus on how technology can make financial reporting more efficient. GASB establishes standards for state and local governments that follow generally accepted accounting principles, or GAAP. Cities and states' staffing shortages and resource constraints have motivated the board to be especially selective about the projects it takes on, Black said. The board is currently working to update how governments should value infrastructure assets such as bridges and tunnels, as well as develop digital classifications for financial reporting. Black, who previously worked at Mauldin & Jenkins LLC and KPMG LLP, has led the board since 2020. Bloomberg Tax reporter Jorja Siemons spoke with Black about his 2025 priorities. Do you have feedback on this episode of Talking Tax? Give us a call and leave a voicemail at 703-341-3690.

In this episode of School Business Insider, we delve into GASB Statement 101, a game-changing update for accounting in public school districts. Joining us are Melissa Szot and Jeff Shaver, Partners at PKF O'Connor Davies, who bring their expertise to unpack this new standard on compensated absences.Melissa and Jeff provide a clear overview of GASB 101, explaining key differences from GASB 16, its implications for financial statements, and practical steps for implementation. From calculating liabilities to understanding “more likely than not” scenarios, this episode equips school business officials with the tools and insights needed to navigate these changes effectively. Whether you're an auditor, CFO, or district leader, this conversation is your guide to ensuring compliance and accuracy under GASB 101.Contact School Business Insider: Check us out on social media: LinkedIn Twitter (X) Website: https://asbointl.org/SBI Email: podcast@asbointl.org Make sure to like, subscribe and share for more great insider episodes!Disclaimer:The views, thoughts, and opinions expressed are the speaker's own and do not represent the views, thoughts, and opinions of the Association of School Business Officials International. The material and information presented here is for general information purposes only. The "ASBO International" name and all forms and abbreviations are the property of its owner and its use does not imply endorsement of or opposition to any specific organization, product, or service. The presence of any advertising does not endorse, or imply endorsement of, any products or services by ASBO International.ASBO International is a 501(c)3 nonprofit, nonpartisan organization and does not participate or intervene in any political campaign on behalf of, or in opposition to, any candidate for elective public office. The sharing of news or information concerning public policy issues or political campaigns and candidates are not, and should not be construed as, endorsements by ASBO Internatio...

In this episode, Bradley sits down with Dan Nicholson, founder of Nth Degree CPAs, to uncover his insights on "rigging the game" for financial success. A Seattle native with deep roots in the Northwest, Dan has made a name for himself by helping small business owners master the essentials of accounting and tax practices to build lasting wealth.Dan's journey began at Seattle University, where he graduated Summa Cum Laude with dual emphases in Accounting and E-Commerce Information Systems. From there, he was handpicked for a prestigious fellowship with the Governmental Accounting Standards Board (GASB), where he contributed to the landmark Statement No. 53 on reporting derivative instruments—a big accomplishment in the accounting world.Since his GASB days, Dan has honed his expertise through roles at leading firms like Clark Nuber, UPS, WaMu, and Deloitte and Touche, gaining specialized experience in auditing IT and financial controls for high-profile clients such as Microsoft.In this episode, Dan shares his unique philosophy on “rigging the game” of business—structuring financial systems and strategies that help entrepreneurs achieve success on their terms. Join Bradley and Dan as they explore how this approach empowers business owners to control their finances and align them with their bigger life goals.Thanks to our sponsors...BlueprintOS equips business owners to design and install an operating system that runs like clockwork. Through BlueprintOS, you will grow and develop your leadership, clarify your culture and business game plan, align your operations with your KPIs, develop a team of A-Players, and execute your playbooks. Download the FREE Rainmaker to Architect Starter Kit at https://start.blueprintos.com! Autopilot Recruiting is a continuous recruiting service where you'll be assigned a recruiter that has been trained to recruit on your behalf every business day. Go to www.autopilotrecruiting.com to get started.Coach P found great success as an insurance agent and agency owner. He leads a large, stable team of professionals who are at the top of their game year after year. Now he shares the systems, processes, delegation, and specialization he developed along the way. Gain access to weekly training calls and mentoring at www.coachpconsulting.com. Be sure to mention the Above The Business Podcast when you get in touch.TodayApp is a corporate approved app that allows you to build custom activities and track all your commissions and bonus structures, and integrates perfectly with your CRM. It can even manage your employees' time, track production, have a leaderboard with metrics, and more. Contact Today App and for a custom demo and let them know you heard about them on The Above The Business Podcast. https://todayapppro.com/Club Capital is the ultimate partner for financial management and marketing services, designed specifically for insurance agencies, fitness franchises, and youth soccer organizations. As the nation's largest accounting and financial advisory firm for insurance agencies, Club Capital proudly serves over 1,000 agency locations across the country—and we're just getting started. With Club Capital, you get more than just services; you get a dedicated account manager backed by a team of specialists committed to your success. From monthly accounting and tax preparation to CFO services and innovative digital marketing, we've got you covered.Ready to experience the transformative power of Club Capital? Schedule your free demo today at club.capital and see the difference firsthand. Don't forget to visit club.capital and mention you heard about us on the Above The Business podcast!

Dan founded Nth Degree CPAs in Seattle in 2008 with the objective of building a successful practice by helping small business owners cultivate good accounting and tax practices to achieve their financial goals.A Northwest native, Dan grew up in Renton and attended Seattle University where he graduated Summa Cum Laude with emphases in both Accounting and E-Commerce Information Systems.Upon graduation, Dan was selected out of a pool of nominees from the nation's top 50 accounting programs for an exclusive fellowship with the Governmental Accounting Standards Board (GASB). As a member of the GASB team, he was responsible for managing all technical inquiries and assisted what has become Statement No. 53, “Accounting and Financial Reporting for Derivative Instruments.” (For those who don't speak CPA, accountants consider setting a national standard to be a big deal).Since then, Dan has worked in finance and accounting roles at Clark Nuber, UPS, WaMu, as well as Deloitte and Touche's Audit and Enterprise Risk Services practices where he was primarily responsible for auditing both the financial statements and IT internal controls around the Treasury cycle at Microsoft.Outside of work, Dan is actively involved the Seattle University community including previously serving as the President of the Alumni Board of Governors. He bikes and runs frequently and has completed three Half-Ironman triathlon races (one to see if he could do it, and two to raise money for the Leukemia and Lymphoma Society). Dan is an avid fan of both the Seahawks and Seattle University Basketball (he'd be an avid fan of the Sonics too if they were still in town…).Dan enjoys spending time with his wife and two daughters.Key Takeaways-The importance of unlearning traditional business and financial methods taught in business schools- Chieving financial certainty involves defining specific, actionable goals and allocating resources effectively-  Five different financial wealth types—hustler, gambler, optimizer, saver, and outsourcer. Understanding which type you belong to can help tailor financial strategies and optimize personal and business finances.- The speaker introduces the concept of "four wealth killers" from their book, which include common misconceptions like believing that more money is the solution to every problem.Join The “Now” Newsletter: https://now.katierichardson.com/newsletterAbout Katie Richardson:Katie, once a girl who just liked to have fun, transformed into a globally recognized designer and entrepreneur. With expertise in woodworking, welding, drawing, and sewing, she crafted her own path. Despite initial doubts and imposter syndrome, Katie defied expectations by establishing Puj, a business that now boasts its products in 2,000 US stores and 26 countries, delighting over 1 million customers worldwide. Her greatest aspiration is to inspire women across the globe. Renowned shows like the Ellen Degeneres Show, Rachael Ray Show, Today Show, and Entrepreneur Magazine have featured her, while influential figures like Martha Stewart, Matt Damon, Camilla Alves, Mario Lopez, Robert Downey Jr., Kourtney Kardashian, Bill & Giuliana Rancic, and Pam Beesley have embraced her products. Today, Katie is a coach, mother of four, wife, author, and powerful speaker.Connect with Katie:Website: https://katierichardson.com/CASE STUDIES: https://now.katierichardson.com/casestudyLinkedIn: https://www.linkedin.com/in/katie-richardson-creatorApple Podcasts: https://podcasts.apple.com/us/podcast/whats-working-now/id1515291698BuzzSprout: https://www.buzzsprout.com/1847280Spotify: https://open.spotify.com/show/2kV8cL7eTZ70UAXMOtcBbrNewsletter: https://now.katierichardson.com/newsletter

The need for consistency, collaboration, and good internal controls cannot be overstated for implementing GASB 96, which establishes uniform accounting and financial reporting for subscription-based information technology agreements (SBITAs). With upcoming fiscal years ends on the horizon, REDW National Tribal Practice Leader Wes Benally and Audit Principal Chris Bitakis take some time to discuss GASB 96 implementation thus far and provide insights for tribal organizations to consider. They cover some of the challenges some Tribes have experienced during implementation and the similarities and differences between GASB 87 and GASB 96. They also discuss the importance of centralizing contracts and agreements, calculating liabilities, and creating disclosures. Professionals that are in need of a brief check in (and maybe a few laughs) while navigating the implementation of GASB 96 will find practical guidance in this episode.TakeawaysImplementing GASB 96 can be challenging, especially for organizations that did not adequately plan for the implementation of GASB 87.Centralizing contracts and agreements is crucial for effectively implementing GASB 96.Calculating liabilities requires extracting significant data, determining the legally enforceable term, and using an appropriate interest rate.Creating disclosures for GASB 96 should include a separate right-to-use subscription asset, note payable roll forward, and a subscription liability footnote.Consistency, collaboration, and good internal controls are key to successfully implementing GASB 96.Chapters00:00 - Introduction and Overview03:01 - Understanding SBITA and Its Importance07:20 - Calculating Liabilities for GASB 9609:48 - Centralizing Contracts and Agreements12:42 - A Few Notes on Best Practices16:26 - Creating Disclosures for GASB 9621:44 - The Final Stretch for Implementing GASB 9624:18 - Conclusion and Closing RemarksReferencesContact Chris and the Audit team at REDW for questions.Get connected to expert insights for Tribal Nations. Subscribe to the Insight in Indian Country Newsletter. REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

Welcome to Everyday Business, Yeo & Yeo's podcast. On episode 32, host Michael Rolka, CPA, CGFM, Principal in Yeo & Yeo's Auburn Hills office, is joined by Daniel Beard, CPA, Manager in Ann Arbor. Listen in as provide comprehensive insights into GASB Statement No. 101, Compensated Absences, breaking down its complex aspects into digestible insights. They discuss its purpose, its impact on governmental accounting, and why it's essential for financial reporting. In this podcast, you will learn more about: Components of GASB Statement No. 101 Critical aspects essential for implementation Effective implementation strategies Critical auditor considerations Impact on financial statements and disclosures Examples to better understand the standard's intricacies Whether you're new to GASB 101 or seeking more insight, this podcast takes a deeper dive into the challenges, changes and considerations to help you navigate the complexities of GASB 101. Thank you for tuning in to Yeo & Yeo's Everyday Business podcast. Yeo & Yeo's podcast can be heard on Apple Podcasts, Spotify, PodBean and, of course, our website. For more business insights, visit our Resource Center and subscribe to our eNewsletters.

Our celebration of Women's History Month continues with Hattie Mitchell, a senior manager in client advisory and accounting services. Hattie shares her journey as a professional and member of the Prairie Band Potawatomi Nation with REDW National Tribal Practice Leader and show host, Wes Benally. She discusses her background and the inspiration she drew from her family's involvement in tribal finance and talks about her involvement in the Governmental Accounting Standards Advisory Council (GASAC) and the unique reporting needs of tribal governments. Chapters00:00 Introduction00:28 Hattie's Background and Inspiration07:06 Governmental Accounting Standards Advisory Council12:26 Finance Certificate Program and Teaching19:00 Dealing with Stress and Challenges20:29 Advice for Young Professionals22:20 Closing RemarksReferences2024 Governmental Accounting Standards Advisory Council (GASAC) Technical Agenda Prioritization - For Tribal Leaders and Tribal Financial Professionals - The GASAC is seeking feedback from members in prioritizing the GASB's Technical Plan. Provide your responses by Monday, April 8, 2024.GASAC April 15-16 Live Meeting Info - Available by webcast. If planning to observe a meeting, please provide notification no later than 48 hours before the meeting. Find details here.Contact Hattie Mitchell by email.2024 Indian Gaming Tradeshow and Convention - The largest gathering of tribal leaders and casino executives in the country, the Indian Gaming Tradeshow & Convention is now in its 31st year and continues to deliver the insight and strategies needed to succeed in the competitive gaming industry. REDW Gaming Operations Manager Kandi Link to Speak in The Smart Casino: Embracing Technology and the Modern Gaming Floor. Get connected to expert insights for Tribal Nations. Subscribe to the Insight in Indian Country Newsletter. REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

This episode features a conversation on what county officials need to know about GASB 96 lease standard implementation. NYSACs Director of Finance and Intergovernmental Affairs Dave Lucas Tim Doyle and Keeley Ann Hines from NYSAC's partner The Bonadio Group. They discuss what GASB 87 and 96 are, how they will affect financial reporting, and advice for the implementation and continuous monitoring of these standards. The Bonadio Group has compiled a Best Practices document, which you can find on their website.

Learn about three recent accounting standards updates and proposals: A FASB proposal related to debt conversion, AICPA guidance on the definitions of publicly traded entity and public interest entity; and a GASB statement on disclosure of certain risks.  *** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. *** Resources:FASB Proposed ASU – Debt with Conversion and Other OptionsAICPA Professional Ethics Executive Committee authoritative guidance on the new definition of publicly traded entity and a revised definition of public interest entityGASB Statement No. 102, Certain Risk DisclosuresAccounting and auditing articles and eventsJoin the Accounting & Auditing Standards Interest Group 

In this episode of Where Public Finance Works, we explore the intricate world of governmental accounting with Jamie Wilkey, a dedicated Partner at Lauterbach & Amen, LLP, boasting a remarkable 22-year journey within the firm. Starting as an intern and evolving into a firm partner, Jamie's story is one of growth, adaptability, and commitment to the public finance industry. Join our host, Tyler Traudt, as he uncovers Jamie's approach to the evolving GASB standards and the crucial balance between clear communication with external stakeholders and manageable operations for local governments. Jamie's take on the future of public finance functions, including the significance of efficient technology tools and the need for early education in public finance, are especially important for listeners in the public finance space.  Jamie's story isn't just about numbers and audits; it's about strengthening firm culture, adapting to changing standards, and the relentless pursuit of progress in public finance.  Click here to access the full show notes. Read Tyler's latest article, "Automation, Strategy, and the Next Generation: How Public Finance Teams are Preparing for 2024"

In this captivating episode, Troy Trewin welcomes Matt Raad, a seasoned entrepreneur from  eBusiness Institute Australia, as they delve into Raad's 30-year business journey. Raad emphasizes the significance of sales expertise, ongoing learning, and forward-thinking for business growth and success. The conversation underscores the pivotal roles of mentors and strategic planning in achieving successful business exits. Why would you wait any longer to start living the lifestyle you signed up for? Balance your health, wealth, relationships and business growth. And focus your time and energy and make the most of this year. Let's get into it by clicking here. Troy delves into our guest's startup journey, their perception of success, industry reconsideration, and the pivotal stress point during business expansion. They discuss the joys of small business growth, vital entrepreneurial habits, and strategies for team building, encompassing wins, blunders, and invaluable advice. And a snapshot of the final five Grow A Small Business Questions: According to Matt Raad, the most challenging aspect in growing a small business is getting more sales. He emphasizes that acquiring additional sales is often the primary obstacle faced by numerous businesses, particularly in the modern business landscape. Matt Raad's favorite business book is "How to Win Friends and Influence People" by Dale Carnegie. He considers this book pivotal for its teachings on interpersonal relationships and basic principles of effectively interacting with people. While acknowledging the value of Gasb podcast for professional development he also recommends YouTube business channels, particularly enjoying content from Alex and Mozi, who delves into buying and selling businesses. According to Matt Raad, a functioning and converting website stands out as the essential tool for business growth. If Matt Raad could advise his younger self when starting a business, he would stress the importance of learning extensively about business, especially sales.    Book a 20-minute Growth Chat with Troy Trewin to see if you qualify for our upcoming course. Don't miss out on this opportunity to take your small business to new heights! Enjoyed the podcast? Please leave a review on iTunes or your preferred platform. Your feedback helps more small business owners discover our podcast and embark on their business growth journey.     Quotable quotes from our special Grow A Small Business podcast guest:   Your website is your number one asset; optimize it for maximum returns — Matt Raad Learn everything about business, especially sales. It's the key to unlocking success — Matt Raad Think bigger than your current achievements; always stretch your business goals." - Matt Raad      

In this engaging conversation, Troy discusses business growth and insights with Braith Bamkin, founder of braithbamkin, highlighting the importance of personalization in marketing for small businesses. Bamkin shares experiences, stressing the significance of respect in workplace culture and the evolution from being a business owner to owning a business. They explore the value of ongoing learning, exit strategies, and cultivating a sustainable work-life balance. Why would you wait any longer to start living the lifestyle you signed up for? Balance your health, wealth, relationships and business growth. And focus your time and energy and make the most of this year. Let's get into it by clicking here. Troy queries our special guest about their journey's inception, the criteria for defining success, industry reflections, and navigating the most challenging phases of business growth. He explores their passion for small business development, essential habits for owners, and perspectives on team building, victories, setbacks, and valuable advice. Additionally, Troy recommends that the special guest should explore the episode featuring Mark Ritson, who shares valuable marketing strategies. And a snapshot of the final five Grow A Small Business Questions: According to Braith Bamkin one of the hardest aspects of growing a small business is the transitioning from employee to business owner, as it requires more than ownership; it demands the development of systems, delegation, and stepping back from every operational detail. Shifting from doing the work to managing the business is a crucial mindset change for entrepreneurs during their growth journey. Braith Bamkin's top business book pick is "The Slight Edge" by Jeff Olson, lauding its emphasis on continuous small improvements, echoing his belief in consistent, incremental progress ("kaizen") for impactful business and personal development. For small business growth Braith Bamkin endorses "SendSpark," a personalised video tool Integrated into emails, it enhances engagement, adds a personal touch, and fosters connections, contributing significantly to business expansion. Braith Bamkin suggests the "How to Life" podcast hosted by Jonathan Fields as an excellent tool for professional development. Braith Bamkin's advice to his younger self when starting out in business would be to "believe in yourself." Reflecting on personal experiences, he highlights that lacking self-belief often led to less favorable outcomes. Thus, advocating the importance of self-confidence and belief in one's abilities as a crucial factor in navigating the challenges of entrepreneurship. Book a 20-minute Growth Chat with Troy Trewin to see if you qualify for our upcoming course. Don't miss out on this opportunity to take your small business to new heights! Enjoyed the podcast? Please leave a review on iTunes or your preferred platform. Your feedback helps more small business owners discover our podcast and embark on their business growth journey.

Are you on track for GASB 96 implementation and meeting compliance? If you're a tribal government entity using subscription-based software, your financial statements will soon be held to a whole new accounting standard: GASB 96 – Subscription-Based IT Arrangements (SBITAs). Are you ready to comply with the new accounting rules? Do you know what you need to do, and by when? Join hosts Wes Benally and Mike Dierlam as they answer top questions they received during their October 18 webinar covering the new software subscription accounting standard, GASB 96. Wes and Mike are unpacking some complexities in the new standard so you can comply with confidence.Haven't watched the webinar yet? View it on-demand here before tuning into this Q&A companion episode. Questions on implementation? Contact us. We're standing by to help make implementing GASB 96 easier.Get connected to expert insights for Tribal Nations. Subscribe to the Insight in Indian Country Newsletter. REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

In this podcast, delve into Iolanthe Gabrie's remarkable journey as she transformed her business, Ruby Assembly, from a modest 40k startup into a thriving 500k success story. Gain invaluable insights and inspiration for your own entrepreneurial endeavors from her experiences. Why would you wait any longer to start living the lifestyle you signed up for? Balance your health, wealth, relationships and business growth. And focus your time and energy and make the most of this year. Let's get into it by clicking here   Troy asks our special guest how they started, when was the moment they felt they had succeeded, would they go into this industry again, and he asks our special guest to share the most stressful point in their small business growth journey, where they have had to work the hardest for the most value, what do they love the most about growing a small business, the number one habit a small business owner needs to develop and maintain, and how they added people to the team, sharing their wins, mistakes and advice and much, much more.   And a snapshot of the the final five Grow A Small Business Questions: Lolanthe highlights that the toughest part of growing a small business is refining your elevator pitch—expressing your business's essence in just a few words. Her favorite business book is "My Shining Business" by Leonie Dawson. It's an artsy yet insightful annual workbook that has guided my business growth year after year. She suggests that the great podcasts or online learning tools for professional development is Listening to "The Economist" keeps me informed about global conversations impacting businesses. Also, check out Gasb's podcast, "Sell Less, Mean More," for diverse insights. One tool she would recommend to help grow a small business is consider using "Zero" for managing cash flow. Understanding your finances is key to sustainable growth and smart decision-making. One advice she would give herself  on day one of her business journey is to “Start with confidence”. You're on the right track. Book a 20-minute Growth Chat with Troy Trewin to see if you qualify for our upcoming course. Don't miss out on this opportunity to take your small business to new heights! Enjoyed the podcast? Please leave a review on iTunes or your preferred platform. Your feedback helps more small business owners discover our podcast and embark on their business growth journey.

Troy Trewin sits down with Camryn Pickworth, the founder of The First Pick VA Group, based in Oregon, USA. Discusses his journey from starting his virtual assistant agency as a side hustle to its growth into a successful business. Camryn explains that his agency connects business owners, particularly small businesses and entrepreneurs, with high-quality virtual assistants, helping clients find the right match without the hassle of recruitment. They specialize in providing a boutique experience and emphasize value and efficiency. Why would you wait any longer to start living the lifestyle you signed up for? Balance your health, wealth, relationships and business growth. And focus your time and energy and make the most of this year. Let's get into it by clicking here Troy asks our special guest how they started, when was the moment they felt they had succeeded, would they go into this industry again, and he asks our special guest to share the most stressful point in their small business growth journey, where they have had to work the hardest for the most value, what do they love the most about growing a small business, the number one habit a small business owner needs to develop and maintain, and how they added people to the team, sharing their wins, mistakes and advice and much, much more.   And a snapshot of the the final five Grow A Small Business Questions: The Hardest thing in Growing a Small Business is "Analysis paralysis is a killer. Don't be afraid to make quick decisions. Time is money. Also, transitioning from employee to owner is a challenge. Delegate and compromise; make your business work for you." Camryn's Favorite Business Book is "The Confidence Code," perfect for combating impostor syndrome and boosting confidence, especially for young female entrepreneurs. Camryn's favorite podcasts & Online Learning Tools are GASB podcast, "The Gold Digger" with Jenna Kutcher for work-life balance discussions, and "Entrepreneur on Fire" by John Lee Dumas. Camryn highlights essential tools for Small Business Growth are task management tools like Asana, Monday.com, ClickUp, or Trello. They're crucial, even for small businesses. Finally if Camryn could go on day one of starting out, She would advise herself to "Just do it! Start today; every day you wait is a day further from your goals. Embrace failure as a stepping stone to success." Book a 20-minute Growth Chat with Troy Trewin to see if you qualify for our upcoming course. Don't miss out on this opportunity to take your small business to new heights! Enjoyed the podcast? Please leave a review on iTunes or your preferred platform. Your feedback helps more small business owners discover our podcast and embark on their business growth journey.

GASB, GASB, GASB! (Or should we say, SIGH?) If there's one thing we know about governmental accounting standards it's that things change. This episode, REDW Principal and National Tribal Practice Leader Wes Benally and Audit & Assurance Principal Chris Bitakis are looking into future GASB implementations that will likely be affecting Tribal governments and enterprises. What will you need to consider to get ready for upcoming changes? Tune in to get in the loop on what's around the corner and for insights on current reporting requirements.Get connected to expert insights for Tribal Nations. Subscribe to the Insight in Indian Country Newsletter. REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

Debtwire Municipals' Head of Research Greg Clark interviews Jeffrey J. Previdi, vice chair of the Governmental Accounting Standards Board (GASB), discussing organization efforts on monitoring projects and standard setting agenda items.Jeff starts out the podcast by discussing “monitoring projects that GASB has undertaken that include: the Financial Data Transparency Act (FDTA), ESG [environmental, social, governance] and digital assets.Jeff goes on to explain the complexity in implementing FDTA requirements as it relates to taxonomy and maintaining it over time. He also specifically dives into the challenges that will be faced in creating legal entity identifiers for municipal credits. The conversation then turns to standard setting agenda items (going concern opinions, risk disclosures and infrastructure asset accounting).Jeff highlights how going concern opinions have a different meaning in the public vs private sectors. He also discusses a recurring issue when governments cease to exist due to a merger and whether a going concern disclosure is necessary under those circumstances.The podcast concludes with Jeff discussing the impetus behind risk disclosures and accounting for infrastructure assets becoming standard setting agenda items.Jeff began serving as a GASB member on July 1, 2016, was appointed to serve as vice chair of GASB effective July 1, 2017, and was reappointed to a second term that concludes on June 30, 2026. Previously, Jeff served in a variety of roles for more than two decades at Standard & Poor's Ratings Services (now S&P Global Ratings).Greg Clark is a municipal analyst with more than four decades of experience at a rating agency, broker-dealers, commercial banks, bond insurers, and a hedge fund. He is also a former chairman of the National Federation of Municipal Analysts and of the Municipal Analysts Group of New York. #GASB #FDTA #XBRL #muniland #accounting

Ready for some hot accounting topics? Join hosts Adam Olsen and Matt Fisser as they discuss what's happening in accounting these days, including: Recent money market reforms from the SEC The SEC's proposed amendments to broker-dealers The GASB's newly published guide on leases and IT subscriptions    For more information on these and related topics:SEC Adopts Money Market Fund Reforms and Amendments to Form PF Reporting SEC Proposes Rule Amendments to the Broker-Dealer Customer Protection RuleGASB, Implementation Guide No. 2023-1Connect with Embark on:  LinkedIn Instagram Twitter Facebook YouTube Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

In this week's Quick Fire Friday episode, Rob interviews Troy Trewin, based in Hobart, Tasmania. Troy is the founder of Grow A Small Business. His current mission is he sits on a handful of boards of directors of different companies, helping them get established; growing their small businesses into something bigger by teaching them the ways to generate funding through coaching. There are different ways to generate working capital for a business venture. A few examples are Venture Capital, Grants, and Crowdfunding. Among the three, the latter has gained significant traction in recent years, because crowdfunding has enabled businesses to raise hundreds of thousands or millions of dollars from anyone with money to invest; a prime example would be Zero Co, in which they managed to raise $5 million in six hours and 27 minutes.  Troy helps small-medium business owners who choose to go down this path, by working on the pros and cons, the dos and don'ts, and the overall plan of the crowdfunding campaign to make sure it is a success. This Cast Covers:   Raising working capital for a business venture through crowdfunding. Experience that Troy has in the field of crowdfunding. How crowdfunding works and the various forms it can take. Cases of effective crowdfunding campaigns. Steps a small-medium business owner should take before crowdfunding. Positive aspects of crowdfunding campaigns. The drawbacks of crowdfunding campaigns. Considerations for small-medium business owners before using crowdfunding for growth. Links:  Troy's Linkedin Troy's Company Website Additional Resources:  GASB - Crowdfunded Crowdfunded by Mark Pecota, Brad Enright     Quotes:   “There are two ways you can crowdfund, pre-sales and equity crowdfunding.” — Troy Trewin. “You shouldn't be desperate, you need to plan it out.” — Troy Trewin.

As always, you're trusty AM Now hosts, Adam Olsen and Matt Fisser, are here to discuss this week's accounting news, including: The IASB's new disclosure requirements to enhance the transparency of supplier finance arrangements, including effects on a company's liabilities, cash flows, and exposure to liquidity risk. The GASB recently adding a new project to its technical agenda, focusing on the accounting for infrastructure assets.   The SEC dropping the hammer with security law violations on Coinbase as well as Binance and its founder. For more information on these and related topics:IASB Increases Transparency of Companies' Supplier FinanceGASB Adds Project on Infrastructure Assets to Current Technical AgendaSEC Charges Coinbase for Operating as an Unregistered Securities Exchange, Broker, and Clearing AgencySEC Files 13 Charges Against Binance Entities and Founder Changpeng ZhaoConnect with Embark on:  LinkedIn Instagram Twitter Facebook YouTube Listen to AM Now on Apple Podcasts, Google Play, and Spotify.

June 5, 2023 Rockingham County Commissioners MeetingAGENDA I. MEETING CALLED TO ORDER BY CHAIRMAN RICHARDSON 2. INVOCATION 3. PLEDGE OF ALLEGIANCE 4. APPROVAL OF June 5, 2023 AGENDA 5. CONSENT AGENDA Consent items as follows will1 be adopted with a single motion.second and vote. unless a request for removal from the consent agenda is heard from aCommissioner) A) Pat Galloway, Finance Director I. Approval - Amend the Fire District Special Revenue Fund budget $10.000.Draper Fire District revenue collections have exceeded the original budget estimates and this amendment is necessary in order to remit all collections to the tire district before the end of the current fiscal year. 2. Approval-Increase Detention Center budget $85.000 tor the COYI D-19 Support of County Continement Facilities grant that was awarded. Funds are used to purchase gloves and cleaning supplies to mitigate the spread of the COYIO-19 virus in the Detention Facility and Law Enforcement Building. No matching funds are required. 3. Approval - Increase Health Insurance Fund $345.000 tor Rx Rebate and Stop Loss Revenues received in excess of original budget. With the current year change in the pharmacy benefit provider. UMR removed the Rx credit from the administration fee and the County began receiving 100% of the Rx rebate revenue. The administration expense budget increased due to this change: however. new revenue is being received that is expected to exceed the increase in expenses. This amendment is budgeting the revenue to cover the increase in expense. 4. Approval - Amend budget in order to implement required Government Accounting Standard (GASB-96) tor Subscription Based Information Technology Arrangements (SBITAs). GASB-96 requires reporting an intangible/right to use asset and liability associated with subscription agreements that meet GASB-96 criteria. In the year of implementation. FY 2022-2023. We are required to record the procurement of the right to use asset with entries to Capital Outlay and other Financing Source-Subscription Debt lor the present value of subscription payments expected to be made during the subscription term. Register of Deeds Courthouse Computer Software is the only subscription that meets the GASB-06 reporting requirements. 5. Approval - Increase Tax Department budget $30,000 for Motor Vehicle Tax (MVT) collection fees charged by NC. MVT collection fees are based on revenue collected and MVT revenue collections have exceeded the original FY 23 budget projection. MVT revenue will cover this increased cost. 6. Approval - Increase the Animal Shelter budget $1,000 for a donation that has been received. Funds will be used to purchase new travel carriers. B) Todd Hurst, Tax Administrator 1. Approval- Tax refunds for May 3, 2023 thru May 23, 2023. 2. Approval- Reappointment of Ashley W. McCrickard as Deputy Tax Collector. C) Tara Muchini, Youth Services DirectorApproval - Appointments to the Juvenile Crime Prevention Council for the 202325 term and request approval ofJuvenile Crime Prevention Council Certification for 2023-24. D) Felissa Ferrell, Health and Human Services DirectorApproval - Adoption of a proclamation proclaiming June 15, 2023 as World Elder Abuse Awareness Day E) Hiram Marziano, Director of Community DevelopmentApproval - Adoption of Resolution appointing Shannon Tucker and Deleia Hutcherson, Plat Review Officers for the Town of Stoneville, pursuant to N.C.G.S. § 47-30.2. F) Trey Wright, Health DirectorApproval - Appointments for Justin Stewart, Andrew Fix and Patricia Settle to the Health and Human Services Board. Their terms will be from June 5, 2023 until June 4,2027. G) Lance Metzler, County Manager 1. Approval- Reappointment of Todd L. Hurst as Tax Assessor/Collector. 2. Approval - Adoption of a Resolution allowing electronic publication of general legal notices on the County website. H) Hunting & Wildlife Advisory CommitteeApproval- Appointment of Richard Willis, E. Hunter Perdue and David Griffin, III whose terms will be June 5, 2023 until June 4, 2026. 6. PUBLIC COMMENT 7. PUBLIC HEARINGLance Metzler, County ManagerPublic Hearing on the FY 2023-24 Budget and consideration of2023-24 Budget Ordinance 8. PRESENTATION: Clyde B. Albright, County AttorneyAdopt a Resolution accepting the high bid of$25,000 for real property containing 0.92 acre of real property and house located at 360 Priddy Loop, Stoneville, North Carolina, with proceeds of the sale to allocated to the Rockingham County Animal Shelter as directed by the will of Theresa R. Hubbard or in the alternative reject the bid and advertise a public auction for the sale of the property on July 7, 2023. 9. NEW BUSINESS 10. COMMISSIONER COMMENTS 11. CLOSED SESSIONPursuant to: N.C.G.S. 143-318.11(a)(I) Approve Closed Session Minutes, and N.C.G.S. 143-318.II(a)(5) Instruct Negotiating Agents 12. ADJOURN###

Recent activity and decisions by FASB, AICPA, PCAOB and GASB are covered in this episode.  *** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. *** Resources:FASB tentative board decisions on crypto assets, hedge account and income taxesFree access to FASB Accounting Standards CodificationAICPA Audit Guide – Assessing and Responding to Risk in a Financial Statement Audit - (payment required)CPA Exam BlueprintPCAOB Spotlight – Insights on the Remediation ProcessGASB Proposes Guidance to Assist with Application of Subscription-Based Information Technology ArrangementsAccounting & Auditing Knowledge HubJoin the NJCPA Accounting & Auditing Standards Interest Group 

Infolge des russischen Angriffskriegs in der Ukraine sind die Erdgaspreise im Vorjahr auf ein Rekordniveau gestiegen. Um Wirtschaft und Verbraucher zukünftig vor extremen Preisschwankungen zu schützen, hat die EU einen Gaspreisdeckel eingeführt. Seit dem 15. Februar dieses Jahres ist er in Kraft. Doch nun scheint es einen Weg für Gashändler zu geben, die Regelung zu umgehen. Der US-Börsenbetreiber Intercontinental Exchange (ICE) betreibt bereits die in Amsterdam ansässige Gasbörse TTF, den wichtigsten europäischen Umschlagplatz für Erdgas. Am Montag hat ICE nun einen neuen Handelsplatz für Gas in London eröffnet. Über die neue Börse sollen Händler die Möglichkeit bekommen, ihre Preise abseits der geregelten Preisobergrenze der EU festlegen zu können. Denn sollte der Gaspreisdeckel der EU in Zukunft greifen, könnten bestimmte Gashandelsgeschäfte verboten werden. „Für den Fall sorgt der Börsenbetreiber jetzt vor. Aber man muss sich auch bewusst sein, dass es im Moment eher eine theoretische Debatte ist“, erklärt Handelsblatt-Redakteur Jan Mallien in der aktuellen Folge von Handelsblatt Today. Mit Host Sandra Groeneveld spricht er über den Gaspreisdeckel und welche Folgen eine Umgehung der Regel für den Gashandel in Europa hat. Außerdem: Kaufen oder mieten? Im neusten Teil der Handelsblatt-Serie „2023 kümmere ich mich um...“ geht es um das Thema Immobilien. Der Chef des Handelsblatt-Geldanlage-Teams Markus Hinterberger erklärt, worauf man achten sollte, wenn man den Kauf oder Bau eines Objektes in Erwägung zieht. *** Exklusives Angebot für Handelsblatt Today-Hörer: Testen Sie Handelsblatt Premium 4 Wochen für 1 € und bleiben Sie immer informiert, was die Finanzmärkte bewegt. Mehr Informationen: www.handelsblatt.com/mehrfinanzen Wenn Sie Anmerkungen, Fragen, Kritik oder Lob zu dieser Folge haben, schreiben Sie uns gern per E-Mail: today@handelsblattgroup.com Ab sofort sind wir bei WhatsApp, Signal und Telegram über folgende Nummer erreichbar: 01523 – 80 99 427 Helfen Sie uns, unsere Podcasts weiter zu verbessern. Ihre Meinung ist uns wichtig: www.handelsblatt.com/zufriedenheit

Webcast URL: https://knowledgewebcasts.com/know-portfolio/commercial-real-estate-finance-cpe/ Managing lease agreements for commercial real estate remains dynamic and complex, presenting various compliance challenges with ever-changing lease accounting standards (ASC 842, GASB 87, and IFRS 16). To stay on top of these changes, many organizations are now considering the use of dedicated technologies for more enhanced and centralized lease management processes. However, as the legal environment and market conditions continue to shift, businesses concerned must keep up to date with current and emerging developments to implement proper lease controls and avoid potential risks. Join a panel of key thought leaders and distinguished experts organized by The Knowledge Group as they provide the audience with an in-depth analysis of the latest trends, opportunities, and challenges in lease administration. Speakers will also offer effective strategies to help businesses navigate this evolving regulatory paradigm.For more information please click on the webcast URL at the top of this description. For any more information please click on the webcast URL at the top of this description.

Just when you thought it was over, the GASB fun continues! GASB 96 is right around the corner so don't be caught waiting until the last minute! Get a head start on what to expect with our guests, Brian Petersen and Melissa Szot from PKF O'Connor Davies and Kasey Harris from DebtBook as they walk us through the similarities and differences to GASB 87 and how to best prepare for another round of GASB compliance!

In this GASB episode, Troy interviews Jodie Nevid, the founder of The Seven Effect. She's based in Adelaide, Australia. Jodie had a humble beginning doing business in their family's driveway at the age of 10 selling her old toys and show bags. She was in the corporate world for a while, but shortly after she went back to doing business because it's her passion. In 2014, she launched The Seven Effect, a coaching, and education company. Specializing in helping working women, assisting them in the leap from employee to entrepreneur. The Seven Effect is composed of a team with 10 people, 6 of whom are FTEs. They're earning $550,000 a year and are on track to a million by the end of next year. Of course, her success story wasn't all smooth-sailing. She faced obstacles and complications. Jodie read and studied the 80/20 principle, which asserts that a minority of causes should lead to a majority of results; a good reminder for small-business owners to simplify things and not overwork themselves.   This Cast Covers: The Seven Effect is a coaching and education company. Jodie's different businesses before The Seven Effect. Jodie's passion for business. The Seven Effect's growth. The 80/20 principle. The freedom that growing a small business brings. Planning and goal setting, are what every business owner should develop. Building a kickass culture with the four fundamentals. Handling a business partner exiting. Business owners remind themselves to have fun. Links:  Jodie's Linkedin Jodie's Company Jodie's Twitter Additional Resources: Building a StoryBrand by Donald Miller What Is the Pareto Principle—aka the Pareto Rule or 80/20 Rule?     Quotes: “The big lesson is in your greatest losses.” — Jodie Nevid “Often they're riddled with fear or overwhelmed or confused about how to make their first six figures.” — Jodie Nevid. “The hardest part is hiring employees who wanted a job, not a career.” — Jodie Nevid. “Not just reading, but truly studying the 80/20 principle and implementing it into your life.” — Jodie Nevid. “Every business owner should have a life plan as well as a business plan. Because if you don't, your business becomes your life.” — Jodie Nevid.     Music from https://filmmusic.io “Cold Funk” by Kevin MacLeod https://incompetech.com. License: CC by http://creativecommons.org/licenses/by/4.0

Täglich hören Sie das Wort zum Tag. Am Montag spricht Gregor Heidbrink aus Apolda über Sterne als Gasbälle und als Symbole der Hoffnung.

We're sure you've heard about GASB 87 here and there—fiscal year 2022 is going to be a big year. Now is the time for Tribal governments and enterprises to inventory, implement, and record. In our quick summary of the new GASB, we'll get you up to speed on considerations for reviewing contracts and what leases may or may not be included. REDW LLC is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and their business affairs. We hope you'll listen in!For questions on GASB 87, contact REDW Audit & Assurance Principal Chris Bitakis at REDW.com/contactGet connected to expert insights for Tribal Nations. Subscribe to the Insight in Indian Country Newsletter. REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

In this episode of It Figures: The CRI Podcast, we take a deep dive into all things GASB. Listeners will hear insights from CRI Partners Rob Lemmon, April Shuping, and Dean Michael Mead - who spent over two decades with the GASB in various senior leadership positions. Tune in to find out more about the current and future GASB standard-setting practices, changes to the accounting industry after Statement 34, and potential guidance on upcoming standards.

On this episode we chat with Ryan Hamelin from FORVIS who wrote an article in the AGA Journal about GASB 87 and how to find hidden leases! This info is relevant for federal practitioners as well based on upcoming changes to lease accounting with FASAB SFFAS 54.

Many of us were not prepared for the GASB 87 reporting requirements for the fiscal year end of 2022. However, we have experts in the field of auditing with PKF, O'Connor Davies, LLP to break down GASB 87 and provide tips to get ready for GASB 94 and 96 for the end of this year!

Centralizing your organization's lease data is more important than ever. If your organization is struggling to keep up with the ongoing changes to GASB & FASB compliance standards, it's time to implement a centralized lease software. CentraLease powered by CRI Advanced Analytics is a user-friendly and cost-effective option that allows your organization to achieve actionable and retrievable data at your fingertips. Tune in to this episode of It Figures as CRI Senior Managers Jessica Ortiz and David Knowlton summarize a few client success stories and unravel the benefits of using real-time lease compliance software.

This episode features a conversation on the Governmental Accounting Standards Board (GASB) Statement No. 87. GASB 87 was adopted to improve the relevance and consistency of financial reporting of government leasing activities. NYSAC's Deputy Director Mark LaVigne is joined for the conversation by Tim Doyle, a partner in The Bonadio Group's Government, Compliance, and Labor Division. The Bonadio Group has a publication that goes into further detail on GASB 87, which you can find at www.bonadio.com.

Brad is joined by Frank Boutillette, and they discuss results of the CAQ Audit Partner Pulse survey, PCAOB inspection areas for 2022, SEC's project agenda, a new GASB proposal regarding disclosure of governmental risks and International Standards on Auditing 220 regarding the definition of an engagement team.  *** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. *** Resources:CAQ Audit Partner Pulse Survey resultsPCAOB Staff Overview for Planning 2022 InspectionsSEC Announces Spring 2022 Regulatory AgendaGASB Requests Input on Proposal to Require Disclosures About Certain Governmental RisksInternational Standard on Auditing 220 (Revised), Quality Management for an Audit of Financial Statements

Marc Betesh is the founder and CEO of KBA Lease Services, the leading lease auditing firm, and Visual Lease, the #1 lease optimization software provider. After receiving his BA from Temple University and his JD from Georgetown University, Betesh practiced law in New York City where he negotiated commercial leases. As an attorney, Betesh became widely recognized as an expert on commercial lease negotiation, lease interpretation and expense reimbursement clauses. During this time, he conceived the idea of lease auditing and introduced it to the commercial real estate industry, which led him to create his two companies: KBA Lease Services in 1985 and Visual Lease in 1996. KBA was the pioneer of commercial lease auditing in 1985 and remains the signature firm in the industry. It has represented thousands of companies in almost every leasing market within the US, helping them to eliminate overcharges in their commercial leases. Visual Lease is the #1 lease optimization software provider that helps organizations become compliant with FASB, IFRS and GASB lease accounting standards, while simultaneously improving the financial, legal and operational performance of their leases. Website: visuallease.com Linkedin: https://www.linkedin.com/in/marc-betesh-6b78883/

Learn about the AICPA's recent audit quality survey, SEC updates on climate and ESG matters, new GASB standards and projects, and international accounting news.  *** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. *** Resources:AICPA audit quality surveySEC Extends Comment Period for Proposed Rules on Climate-Related DisclosuresAICPA Practice Considerations of ESG-related matters in an audit of financial statementsGASB chair works on improving standards for government accountantsU.S. Sanctions Ban Provision of Accounting, Consulting Services to RussiaU.S., Chinese regulators in talks for audit deal

Join CRI Partners Rob Lemmon, Tina Stewart, and A.J. Bowers as they delineate some of the most common mistakes made surrounding the Annual Comprehensive Financial Reports (ACFR). Listeners will also learn the benefits of a properly performed ACFR, updates to the GASB pronouncements, and some top tips for ACFR preparers.

The latest 10-minute A&A episode covers a range of updates from GASB, PCAOB, SEC, FASB and the Center for Plain English Accounting.  *** This episode qualifies for nano CPE credit. Find out more at https://njcpa.org/nano. *** Additional resources:GASB to consider going concernPCAOB staff guidance on Form AP, Auditor Reporting of Certain Audit Participants, and Related Voluntary Audit Report Disclosure Under AS 3101Journal of Accountancy article: Audit tips for a pandemic-changed environmentFASB proposes to enhance transparency around supplier finance programs

One key to implementing change initiatives is understanding the why and what problem you're trying to solve, according to Jennifer Elder, CPA/CFF, CGMA. Another component, Elder says, is having a way to measure a change initiative's success. In this podcast episode recorded in Nashville, Tenn., Elder offers advice on the best approach to implementing change and comments on some of the ways organizations' change initiatives can go awry. Also, get up to date on news coverage of what's new in federal taxes for 2022, what the IRS says about digital returns and filing dates and why tax season could be frustrating. And hear a summary of a recent GASB announcement regarding going concern standards.

GASB 96

For more information on R.S. Abrams & Co., LLP and the services they provide visit them on there website here: http://www.rsabrams.com/

Lease accounting is anything but simple. Are you in the loop on GASB statement 87? Press play for quick insights on lease categories, financial statements impacts, performance-based leases for casinos, and more.Get in the loop on this episode with Claire Hilleary, CPA, MBA, who specializes in Tribal healthcare and urban Indian healthcare centers, and REDW Audit & Consulting Principal Chris Bitakis, CPA, CGFM, CGMA, who serves exclusively on Tribal government engagements that include Tribal casinos and Tribal government corporations. REDW's trusted advisors are here to help your organization move forward. Get connected to expert insights for Tribal Nations. Subscribe to the Insight in Indian Country Newsletter. REDW Advisors and CPAs is proud to bring you the Insight in Indian Country Podcast, covering important advisory, accounting, and finance topics that impact Tribal Nations and business affairs. Thanks for listening!

* Use coupon code PODCAST25 for 25% off this webcast * Webcast URL: https://knowledgewebcasts.com/know-portfolio/gasb-87-is-herewhat-you-should-know-cle-cpe/ New lease accounting rules are coming soon for all government entities. After a COVID-19 one-year delay, Statement No. 87 of the Government Accounting Standards Board, Leases (“GASB 87”) is now required for fiscal years beginning after June 15, 2021 and is applicable to both government entity lessees and government entity lessors. The required changes are significant, and the focus of this presentation will be on what you need to know about the new standard. While the new standard is more “principles-based” than “rules-based” as in the past, an understanding of the underlying concepts is critical to making sure this all makes sense. This presentation will present these underlying concepts in a way that promotes an understanding of what you need to do, and what you will need to change for success. The material presented in this program will be useful as an introduction to persons just beginning to think about implementing GASB 87 as well as an affirmation they are on the right track for persons that have already kicked-off the implementation process. In addition, the material will provide guidance on making the implementation process less painful. In this LIVE Webcast, Swenson Advisors, LLP lease accounting veterans Stephen G. Austin and Joel Colbourn will provide an in-depth analysis of how GASB 87 will forever change what you used to know about lease accounting for government entities. Speakers will also provide insight on how to establish processes to ensure continuing compliance going forward. For any more information please click on the webcast URL at the top of this description.

Bill Bergman, director of research for Truth in Accounting, joins us to discuss recent proposals by the Government Accounting Standards Board and their effect on accrual accounting. He explores the status of GASB Projects 3-20 and 3-25, whether the new proposals change the definition of accrual accounting, and how they relate to revenue recognition. To read the full transcript click here. 

On this episode of The Alden Report, we're going to talk about some things that most entrepreneurs don't think enough about. That is, most of us are so focused on growing our business that we don't concentrate enough, or even realize, the complicated accounting principles that can immensely effect the bottom line. That's why I'm excited to be joined this week by CPA Dan Nicholson. Dan is an author, entrepreneur and the founder of Nth Degree CPAs whose objective is to help small business owners cultivate good accounting and tax practices to achieve their financial goals. His podcast, Rigging The Game shows listeners how to create and follow a path to the things they truly value while systematically eliminating the risks and financial uncertainty that commonly plague business owners every day. He also has another book coming out called Seeking Certainty. Dan attended Seattle University where he graduated Summa Cum Laude with emphases in both Accounting and E-Commerce Information Systems. Upon graduation, Dan was selected out of a pool of nominees from the nation's top 50 accounting programs for an exclusive fellowship with the Governmental Accounting Standards Board (GASB). As a member of the GASB team, he was responsible for managing all technical inquiries and assisted what has become Statement No. 53, "Accounting and Financial Reporting for Derivative Instruments." Since then, Dan has worked in finance and accounting roles at Clark Nuber, UPS, WaMu, as well as Deloitte and Touche's Audit and Enterprise Risk Services practices where he was primarily responsible for auditing both the financial statements and IT internal controls around the Treasury cycle at Microsoft.I never thought I'd say this, but Dan makes accounting interesting!  While business accounting is something that can be difficult to follow for many small business owners, Dan effectively conveys difficult tax principles in the simplest terms. Dan's services and books are for entrepreneurs and small to mid-size business owners who struggle with uncertainty around their accounting and who want to lessen the risks which come with running a business. Thank you again to Dan for joining us on this week's episode of The Alden Report. For more information on Dan and his services, you can visit: https://www.nthdegreecpas.com/ and https://certaintyapp.com/

The pandemic has caused some special circumstances for state and local governments in juggling their finances. Jeffrey Previdi, the vice-chairman of the Governmental Accounting Standards Board who spent more than 20 years of his career at Standard & Poor's Ratings Services, talked to us about what his regulatory organization has done to assist them. Previdi also talked about how GASB influences how state and local governments spend taxpayer money on such things as schools, firehouses, water treatment plants, and other infrastructure.

FRB expands "Netting" protection eligibility for financial institutions. FRB governor describes progress in developing climate-related risk framework. SEC and New York Attorney General charge digital asset trading company with registration violations. SEC awards $3 million to two whistleblowers. Broker-Dealer settles FINRA charges for customer notification and supervisory failures. MSRB extends date for compliance with primary offering disclosure form. FINRA reports GASB accounting support fee for 2021.

Donny Most still swings the GASB for the blue-haired ladies, but in the early 70's, he was the acerbic, somewhat amoral Ralph Malph on the spin-off machine Happy Days, a show that started as a segment of Love American Style in 1972. So it, itself, was a spin-off.  On February 25, 1972, the show aired an episode with a segment titled "Love and the Television Set", a story about Richie Cunningham, his family, and friends. The premise and characters would later be used for the television series Happy Days, and the episode would later be recognized as a de facto pilot for the series (it had originally been produced as a pilot for New Family in Town, which had not been picked up). For syndication, the segment was retitled "Love and the Happy Days". Happy Days, in turn, launched an extensive franchise of spinoffs into the 1980s.  And that's why we have the dance known as "The Fonzie". Thank you, Love American Style. Still waiting for those Season 2 DVDs.  By the way, Happy Days is the reason Julie Pawlowski cut off our conversation when I asked her to see the Stones at Rich Stadium in 1975. It had to be a Tuesday. Fuck you, Happy Days! YOU'RE the reason I wet the bed until I was 25.    Donny Most - Rock Is Dead (1976) UA was the same label that released Electric Light Orchestra's Eldorado album. Which to push? This posture reminds me of my old friend Dave Pandolfi.  Donny Most - One of These Days (1976) Written by Barry Manilow, the b-side of "It's A Miracle". Donny Most - Blue-Finger Lou (1976) Bill Bixby and Brandon Cruz  - Daddy What If (1971) POACA will recall Bill Bixby as TV's The Incredible Hulk.  Bobby Bare and Bobby Bare Jr. - Daddy What If (fake audience) (1974) Chuck Berry - Louis to San Francisco/Ma Dear (1968) Elvis Presley - Raised On Rock (1973) Elvis Presley - Way Down (1976) D.A. - Ready ’n’ Steady (1979) "Ready 'n' Steady" is a song written by D. A. Lucchesi and Jim Franks, and performed by the group D. A. The song appeared on Billboard magazine's Bubbling Under the Hot 100 chart for three weeks in June 1979; however, for many years, neither the record nor any information about it or the artist could be found. This led many collectors to label "Ready 'n' Steady" a "phantom record" that did not exist at all until a recording surfaced in 2016 and its artist (by this point deceased) was identified. Frank Zappa - Andy (Live) (1980) Frank Zappa - 13 (Live) (1980) Ted Cassidy - The Lurch (1965) John Astin - Wallflower Pete (1965) B-side to "Querida Mia".  Moody Blues - Had To Fall In Love (1978) Blue Jays - This Morning (1975) Neil MacArthur (Colin Blunstone of The Zombies) - She’s Not There (1969) Colin Blunstone- I Don’t Believe In Miracles (1972) Colin Blunstone - Say You Don’t Mind (1972) Denny Laine - Say You Don't Mind (1967) Moody Blues - Boulevard De La Madeleine (1966) Balls - Fight For My Country (1970) L-r: Trevor Burton, originally of The Move (which was that great Birmingham band that preceded Electric Light Orchestra), Alan White (who played in Plastic Ono Band, and later, Yes) and Denny Laine (who played in The Moody Blues, and later, Wings.) Pretty strong connection to The Beatles (The Move would later include Jeff Lynne, who would go on to produce Cloud Nine for George Harrison, as well as "Free As A Bird" and "Real Love" with the remaining Beatles. For a band with such a tiny recorded output, not bad. NOT THAT GOOD, EITHER.   Balls - Hound Dog Howling (1971) Denny Laine - The Blues (1973) Laine's solo output is, for lack of a better word, slight.  Wings - Time To Hide (1976) Denny Laine - Japanese Tears (1980) Kris Kringle - Help (1972) Kris Kringle - Janie Slow Down (1972)

In this episode, we speak with George Azih, Founder and CEO of LeaseQuery. LeaseQuery takes lease accounting through compliance and beyond. From reporting to journal entries, the CPA-approved, cloud-based solution simplifies lease accounting for accountants and finance professionals and facilitates compliance for organizations across all sectors reporting under FASB, IFRS, and GASB.

Yaklaşık bir buçuk yıl devam eden siyasi kaosun ardından kurulan İsrail hükümetinin ilk icraat olarak gündeme aldığı Batı Şeria'nın ilhak planı, İsrail'in kuruluşundan bu yana Filistin topraklarına yönelik toprak gasbının son perdesi durumunda. Haydar Oruç'un analizi

(Wentworth, NC) - Audio of the May 18, 2020 meeting of the Rockingham County Board of Commissioners. The meeting was held at the Rockingham County Governmental center in Wentworth, NC.AGENDA1. MEETING CALLED TO ORDER BY CHAIRMAN RICHARDSON2. INVOCATION – LANCE METZLER, COUNTY MANAGER3. PLEDGE OF ALLEGIANCE4. APPROVAL OF MAY 18, 2020 AGENDA5. CONSENT AGENDA (Consent items as follows will be adopted with a single motion, second and vote, unless a request for removal from the Consent Agenda is heard from a Commissioner)A) Jennifer H. Woods, Clerk to the Board – Approval of Minutes – May 4, 2020 Regular Meeting MinutesB) Patricia Galloway, Financial Services Director1) Approval- Increase Public Health budget $93,034 for allocation of State Revenues to the County Health Department for COVID-19 Crisis Response.2) Approval- Increase Youth Services budget $5,010 due to award of discretionary funding from the NC Department of Public Safety Juvenile Community Program for the purchase of a laminator machine, two laptops and Substance Abuse Prevention materials.3) Approval- Increase DSS budget due to a one-time Low Income Energy Assistant Payment (LIEAP) supplement. The supplement amount will be announced May 12, 2020 and must be remitted to the recipients no later than May 29, 2020.4) Approval - Budget amendment needed in order to close the LEO Separation Allowance Trust/Agency Fund into the General Fund. Governmental Accounting Standards Board (GASB) no longer permits the reporting of this fund as a separate trust/agency fund without a formal trust agreement; therefore, closing this Fund into the General Fund enables smoother reporting in accordance with GASB standards. The funds being transferred, $452.434, will be held in a Reserve Fund Balance line item in the General Fund.5) Reporting budget transfer posted on April 27, 2020 to transfer $15,000 from Contingency to Non-Departmental COVID-19 expense line item in order to continue covering costs associated with the purchase of personal protective equipment (PPE) for front line staff and disinfecting supplies necessary to provide safe work sites for county employees.6) Approval- Transfer available fund balance $318,060 in the General Fund to the Water Fund for the construction of a water line extension on NC-65 in accordance with Board action at the May 4, 2020 meeting.7) Approval- Increase Sheriff Department budget $18,000 for execution fees that have been received over budget for the current fiscal year. These funds are remitted to third parties who are owed funds obtained through the Sheriff Department.8) Approval- Increase Library budget $3,000 for Library Services and Technology Act (LSTA) Grant awarded to purchase sanitizing supplies, sneeze guards, nitrile gloves and social distancing decals. No matching funds required.C) Mark McClintock, Tax AdministratorApproval - Tax Collection & Reconciliation Report – April 2020D) Reappointment - Airport Authority, terms to expire June 30, 2023:H. Greg BrayGary AikersGerald R. McKinney, Jr.E) Reappointment – Work Force Development Board, term to expire June 30, 20222: Orlando Poteat, HR Director for Gildan ActivewearF) Lance Metzler, County ManagerRequest for Road Addition – Northcrest Drive (0.05 mile) off Lemons Road (SR 1104) in the Brookfield Subdivision – Huntsville Township6. CARRIE SPENCER, COMMUNITY DEVELOPMENT DIRECTORA) Rezoning Request – Steven Kidd, Calvary Rd., Mayodan Township Residential Protected to Light Industrial-Conditional DistrictB) Rezoning Request – Segiuene – 3077 NC 158, Reidsville Township Office Institutional to Neighborhood Commercial-Conditional DistrictC) Rezoning Request – South Rockingham Corporate Park, LLC – NC 65 & US 220 New Bethel – Residential Mixed/Residential Agriculture to Light Industrial7. PUBLIC HEARING8. LANCE METZLER, COUNTY MANAGERPresentation – Budget Review9. SUSAN YOUNG, INTERIM DIRECTOR OF PUBLIC HEALTHPresentation - COVID-19 Update10. NEW BUSINESS11. COMMISSIONER COMMENTS12. RECESS UNTIL MAY 26, 2020 FOR RECOMMENDED BUDGET REVIEW AT 8:00 AM# # #

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Over the past year, we’ve spent a lot of time talking about how the accounting and finance profession is changing – but we haven’t spent nearly as much time talking about how those who regulate our profession are changing. So, on today’s episode, we sit down with Terri Polley, (outgoing) president and CEO of the Financial Accounting Foundation. The FAF is an independent, not-for-profit, private-sector organization that is responsible for the oversight of the Financial Accounting Standards Board, or FASB, and the Governmental Accounting Standards Board, or GASB. To learn more, and for the complete show notes, visit blionline.org/blog. Resources: Learn more at MACPA.org/future-learning LinkedIn: https://www.linkedin.com/in/terripolley/ Read: “Teresa S. Polley to Step Down as President and CEO of Financial Accounting Foundation” Future-Proof is produced by Podcast Masters

Today we discuss OPEB liabilities, the affects it can have on school districts, and the TSBA OPEB Trust. Tune in to learn why this topic is important and what you can do to pre-fund these liabilities.  Our special guests are as follows: Randall Bennett, TSBA Deputy Executive Director & General Counsel Mark Hansen, Collierville School Board Chairman and a TSBA OPEB Trustee Comptroller Justin Wilson and Deputy Comptroller Jason Mumpower with the TN Comptroller of the Treasury TSBA OPEB Trust Brochure https://tsba.net/services/tsba-opeb-trust/

On this episode, we speak with the chairman of the Governmental Accounting Standards Board (GASB), David Vaudt. We learn about the standard setting process, the makeup of the board and major projects underway in the state and local government accounting world. Learn more about GASB at their website: gasb.org.

This episode features Dan Nicholson, CPA who is the CEO of Nth Degree CPAs. Dan founded Nth Degree CPAs in 2008 with the objective of building a successful practice by helping small business owners to achieve their financial goals. A Northwest native, Dan grew up in Renton and attended Seattle University where he graduated Summa Cum Laude with emphases in both Accounting and E-Commerce Information Systems. Upon graduation, Dan was selected out of a pool of nominees from the nation’s top 50 accounting programs for an exclusive fellowship with the Governmental Accounting Standards Board (GASB). As a member of the GASB team, he was responsible for managing all technical inquiries and assisted what has become Statement No. 53, "Accounting and Financial Reporting for Derivative Instruments." (For those who don’t speak CPA, accountants consider setting a national standard to be a big deal).   In this episode you will learn how Dan has built a multi-million dollar firm while balancing time with family and personal development.  To learn more about Dan's firm, visit Nth Degree CPAs.    This episode is brought to you by Money & Mimosas. 

Singers share their insight on the fine art of developing repertoire—from balancing the GASB with contemporary material to doing covers vs. originals. Moderator: Deborah Grace Winer. Panelists: Ann Hampton Callaway, Jazzmeia Horn, John Pizzarelli, Ted Rosenthal, Catherine Russell.

In the second of two podcasts about FASAB's new lease accounting standards, D. Scott Showalter, FASAB chair, and Monica Valentine, project manager, discuss how FASAB's lease standards differ from GASB's, as well as the implementation of SFFAS 54. Read More

We were very fortunate to get on the calendar of the current TSCPA Chairperson – Kathy Kapka – for this episode of Life In Accounting: The Where Accountants Go podcast. Finding Your Calling at 50 This episode is about much, much more than just this topic, but one of the facts I found interesting about Kathy's journey was that like many people, she tried out several career paths – tax, audit, governmental related accounting, etc – before finding what was truly the best fit for her – teaching future leaders in our profession. It was while developing the Internal Audit function at the UT Tyler campus that the Dean asked her to teach a course.  She was resistant at first – she was an auditor, not a teacher – but she decided to give it a shot.  It wasn't long until she realized that the day she looked forward to the most each week was the day that she taught that one course on campus.  It was at this point – at about 50 years old – that she found her true calling. TSCPA Her involvement with TSCPA started purely as an effort to educate herself further on GASB. As she got more involved at the chapter though, she was eventually asked to serve in one of the appointed roles at the Executive Board level which ultimately led to being nominated several times for the TSCPA Chair position. Important Mentors Kathy credits several people with helping her along in her journey. Among those mentioned are Barbara Bass, Fred Timmons, and Jeff Gregg.  Barbara was the individual that originally encouraged Kathy to become a CPA in the first place, and has since remained a great friend.  Fred & Jeff are both dedicated TSCPA volunteers as well as colleagues in the profession and helped Kathy as she grew in her involvement with the CPA association. Kathy is an extremely personable and transparent individual. If you would like to contact her for further information, she can be reached at kkapka@uttyler.edu. I know you will thoroughly enjoy this interview. There's more to come! Mark Goldman CPA President – Where Accountants Go www.WhereAccountantsGo.com PS:  If you would like to find out more about UT Tyler's online programs, please visit the online portal at http://online.uttyler.edu/.  Have a great week!

Eric Woolery is the Auditor-Controller for the County of Orange. What is an Auditor-Controller anyway? Is it like the County Treasurer? We know the answer, but we're not telling! To find out, you'll have to listen to this week's episode of The City Square! Join us as we interview Eric, who was only recently (about a year ago) elected to the Auditor-Controller position, and has introduced a whole series of innovations to protect taxpayers and increase citizens' financial literacy. He also explains what in the wild world of sports a GASB and a CAFR are, and what importance they have to your life. You'll even meet his virtual watchdog, Jameson!

Starting with fiscal 2015, Governmental Accounting Standards Board statement 68 (GASB 68) requires the reporting of pension liabilities for the first time for many governmental entities, including cost-sharing entities. In this week’s Extra Credit, Director Jessica Wood assesses the impact of GASB 68 on public university credits.

. Bom dia telespectadores auditivos, hoje Diego Urameshi, Reverso e Gasb se reúnem de maneira extremamente amigável, para falar de celulares (sem desviar o assunto). É isso O post CAVERNA DO DRAGÃO 04 – ERA PRA SER SOBRE COMIDA… apareceu primeiro em CDF.

In this week’s Extra Credit, Senior Director Larry Witte, from the global fixed income group, discusses second-quarter rating trends, and Senior Director Lisa Schroeer, from the local government group, talks about how GASB 67/68 factors into our pension analysis.