GASB 87 Reporting Instructions
GASB 87 Training Coming Soon
GASB 87 Supplemental Materials
- GASB_87_Lease_Remeasurement_And_Modification_Guidance
- GASB_87_Leases_Implementation_Part_I_GASB_87_Overview
- GASB_87_Incremental_Borrowing_Rate
- GASB_87_Scope
- GASB_87_Lessor_Accounting_Decision_Tree
- GASB_87_Lessee_Accounting_Decision_Tree
- GASB_87_Lease_Term_Calculation
- GASB_87_Lease_Liability_Receivable_Calculation
- GASB_87_Lease_Asset_DeferredInflow_Calculation
- GASB_87_Report_18_and_Differential
- GASB_87_Chart_of_Accounts_Crosswalk