GASB Lease Accounting Changes for Governments

Presented on:
December 18, 2018 9:00 AM PT
1 hour

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.



Laurie Tish, Partner and National Practice Leader, Government Services, Moss Adams

Laurie focuses on serving municipal utilities and governmental entities. Her expertise includes GAAP pertinent to governmental entities, municipal and tax-exempt finance, regulatory and statutory accounting and reporting, and federal compliance audits. She also serves as the lead partner on annual examinations and reviews of corporate sustainability reports. She’s a nationally recognized speaker on topics including corporate sustainability reporting, government accounting and auditing standards, federal compliance, and corporate governance in the public sector. Laurie has provided auditing and consulting services to special enterprise funds, general governments, public employee retirement systems, and not-for-profit entities.

Ashley Osten, Senior Manager, Moss Adams

Ashley has practiced public accounting since 2005. She provides accounting, auditing, and consulting services to a wide variety of government and not-for-profit organizations. She manages audits of local governments like METRO, TriMet, colleges and universities, private foundations, and other not-for-profits. She is also a specialist in conducting audits in accordance with Government Auditing Standards and Single Audits under US Office of Management and Budget Circular A-133 and the new Uniform Grant Guidance. A member of the firm’s government technical committee, Ashley also serves as one of the reviewers of our firm’s Single Audit tools.

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