The Governmental Accounting Standards Board’s (GASB) Statement Number 87, Leases, significantly changes accounting and reporting requirements for lease arrangements. The standard is effective for reporting periods beginning after December 15, 2019, meaning it’s a good time to begin planning for implementation.
In this webcast we discuss important aspects of GASB 87 and its potential impacts on governmental entities—including changes to lease recognition, measurement, and related disclosures for government lessees and lessors.
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