GASB 87: Lease Accounting Changes for Tribal Entities

Presented on:
August 27, 2019 1:00 PM PT
1 hour

In June 2017, the Governmental Accounting Standards Board (GASB) issued Statement Number 87, Leases, significantly changing the accounting and reporting requirements for lease arrangements. The standard is effective for reporting periods beginning after December 15, 2019, which means it’s time to start planning for implementation.

In this on-demand webcast, we'll cover how changes introduced by GASB 87 may affect your tribe or tribal entity. We’ll also address key revisions to lease recognition, measurement, and related disclosures; implications for lessees and lessors; and details of the standard, including:

  • The overall scope and objectives
  • Timing and transition requirements
  • Implementation strategies


Don Greear, Partner, Tribal & Gaming Practice, Moss Adams

Don has been in public accounting since 1997, focusing exclusively on serving tribal casinos and their related business enterprises. His responsibilities include developing and executing risk-based audit plans and providing his clients with internal control and financial reporting recommendations. Each year, Don and his team provide audit, NIGC MICS, and other consulting services to gaming operations of all sizes across the country. In addition to his audit experience, Don has conducted a number of speaking engagements and technical training sessions. He has been a featured speaker at the National Indian Gaming Association’s annual gaming conference and at state and regional tribal gaming conferences.

Mark Siadal, Senior Manager, Tribal & Gaming Practice, Moss Adams

Mark has been in public accounting since 2006. His focus is serving clients in the tribal gaming industry, along with other tribal retail businesses. Mark also has experience with benefit plans and other commercial clients. He is both knowledgeable and efficient in the performance and supervision of the audit process. Mark’s experience includes financial statement audits, NIGC MICS outsourced internal audit services, testing of compliance with the NIGC MICS, testing of compliance with various state compacts, and surprise tests and observations for gaming operations.

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