GASB 87: Adoption and Best Practices for Government Entities

Presented on:
July 9, 2020 10:00 AM PT
1 hour, 30 minutes

The Governmental Accounting Standards Board Statement No. 87, Leases, (GASB 87) presents several accounting changes and complexities for government entities. How can your organization be better prepared for adoption?

Join us for an on-demand webcast addressing best practices for evaluating contracts under GASB 87, as well as various applicable contract components. We’ll also cover key topics, such as:

  • How to determine lease terms
  • Questions that have arisen in early implementation
  • Interactive case studies that provide insight into practical implementation approaches


Olga Darlington, Partner, Moss Adams

Olga has practiced public accounting and consulting for over 15 years, specializing in providing accounting and advisory solutions to clients in the energy, utility, transit, not-for-profit, and government (enterprise funds) industries. Throughout her career, Olga has performed many consulting projects, agreed upon procedures engagements, and financial and compliance audits, including those in accordance with Government Auditing Standards and the Single Audit Act. She is recognized for her technical expertise and has assisted many entities with implementation of complex accounting standards.

Keith Simovic, Senior Manager, Moss Adams

Keith has practiced public accounting since 2007. He provides assurance services to clients in the energy, utility, not-for-profit, government, forest products, manufacturing and distribution, and health care industries. Keith primarily works with utility companies and has significant experience in advanced utility accounting, derivatives, and power hedging. He is a regular presenter for Northwest Public Power Association on subjects including utility accounting and utility budgeting.

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Applicable Industries