Leases & Daughters — GASB 87, Leases, and New Guidance on Cloud Computing and P3

CPE Credits: 
Session Time: 
Wednesday, May 27, 2020 - 11:00am to 12:40pm
Field of Study: 
Accounting – Governmental

Since issuing GASB 87, Leases, GASB has followed up not only with extensive implementation guidance for that statement but also with guidance on accounting and financial reporting for cloud computing and public-private (and public-public) partnerships that is explicitly based on the leases standard. This session will be an opportunity to review the authoritative literature and hear about governments that have begun or completed GASB 87 implementations. In addition, speakers will present on the similarities and differences between the newer guidance and lease accounting and provide tips that all governments can use to prepare for this next change.

Director of Research and Technical Activities
Governmental Accounting Standards Board (GASB)
Chief Project Manager
Ohio Auditor of State