Financial Statement Review (Public) - NACUBO

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Statement 62Codification of Pre-November 30, 1989FASB and AICPA Pronouncements22
GASB 62 - CODIFICATION OF PRE-NOVEMBER 30,1989 FASB AND AICPA PRONOUNCEMENTS• Special and extraordinary items (APB Opinion 30)• Comparative financial statements (ARB 43)• Related parties (FASB Statement 57)• Prior-period adjustments (FASB Statement 16 and APB Opinion 9)• Accounting changes and error corrections (APB Opinion 20 andFASB Interpretation 20)• Contingencies (FASB Statement 5 and FASB Interpretation 14)• Extinguishments of debt (APB Opinion 26 and FASB Statement 76)• Inventory (ARB 43)• Leases (FASB Statements 13, 22, and 98 and FASB Interpretations23, 26, and 27)23
Page 6 and 7: MANAGEMENT DISCUSSION AND ANALYSIS
Page 8 and 9: Statement 60Accounting and Reportin
Page 10 and 11: SERVICE CONCESSION ARRANGEMENTSWhat
Page 12 and 13: SERVICE CONCESSION ARRANGEMENTSTRAN
Page 14 and 15: SERVICE CONCESSION ARRANGEMENTSWhat
Page 16 and 17: SERVICE CONCESSION ARRANGEMENTSOthe
Page 18 and 19: REPORTING ENTITYThe most significan
Page 20 and 21: REPORTING ENTITY• Current year is
Page 24 and 25: GASB 62 - BASIC GUIDANCE• Superse
Page 26 and 27: BASIC FINANCIAL STATEMENTS - GAAP
Page 28 and 29: GASB 63 - BACKGROUND INFORMATIONCon
Page 30: GASB 63 - CURRENT DEFERRALS• Ther
Page 33 and 34: FOOTNOTES• Cash/Investmentso Inve
Page 35 and 36: FOOTNOTES• Capital assetso Roll-f
Page 37 and 38: FOOTNOES• Pension plans - commonl
Page 39 and 40: REQUIRED SUPPLEMENTARY INFORMATION
Page 41 and 42: The material appearing in this pres
Page 43: Thank You43

Financial Statement Review (Public) - NACUBO

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