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WHITE NELSON DIEHL EVANS LLP (3) -2016
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WHITE NELSON DIEHL EVANS LLP (3) -2016
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Last modified
2/14/2018 3:05:40 PM
Creation date
6/1/2016 10:56:48 AM
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Contracts
Company Name
WHITE NELSON DIEHL EVANS LLP
Contract #
A-2016-098
Agency
Finance & Management Services
Council Approval Date
5/3/2016
Expiration Date
6/30/2017
Insurance Exp Date
6/1/2018
Destruction Year
2022
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GASB STATEMENT N0.76 <br />GASB Statement No. 76, "The Hierarchy of Generally Accepted Accounting Principles for State and <br />Local Governments", is effective for periods beginning after June 15, 2015. The requirements of this <br />Statement improve financial reporting by (1) raising the category of GASB Implementation Guides in <br />the GAAP hierarchy, (2) emphasizing the importance of analogies to authoritative literature when the <br />accounting treatment for an event is not specified in authoritative GAAP; (3) requiring the <br />consideration of consistency with the GASB Concepts Statements when evaluating accounting <br />treatments specified in nonauthoritative literature. <br />GASB STATEMENT N0.77 <br />GASB Statement No. 77, "Tax Abatement Disclosures", is effective for periods beginning after <br />December 15, 2015. This Statement requires governments that enter into tax abatement agreements <br />to disclose the following information: <br />Brief descriptive information, such as the tax being abated, the authority under which tax <br />abatements are provided, eligibility criteria, the mechanism by which taxes are abated, <br />provisions for recapturing abated taxes, and the types of commitments made by tax <br />abatement recipients. <br />The gross dollar amount of taxes abated during the period. <br />Commitments made by a government, other than to abate taxes, as part of a tax abatement <br />agreement. <br />Governments should organize those disclosures by major tax abatement program and may disclose <br />information for individual tax abatement agreements within those programs. <br />GASB STATEMENT NO. 78 <br />GASB Statement No. 78, "Pensions Provided Through Certain Multiple -Employer Defined Benefit <br />Pension Plans", is effective for periods beginning after December 15, 2015. This Statement amends <br />the scope and applicability of Statement 68 to exclude pensions provided to employees of state or <br />local governmental employers through a cost-sharing multiple -employer defined benefit plan that <br />(1) is not a state or local governmental pension plan, (2) is used to provide defined benefit pensions <br />both to employees of state or local governmental employers and to employees of employers that are <br />not state or local governmental employers, and (3) has no predominant state or local governmental <br />employer (either individually or collectively with other state or local governmental employers that <br />provide pensions through the pension plan). This Statement establishes requirements for recognition <br />and measurement of pension expense, expenditures, and liabilities; note disclosures; and required <br />supplementary information for pensions that have the characteristics described above. <br />GASB STATEMENT NO. 79 <br />GASB Statement No. 79, "Certain External Investment Pools and Pool Participants", is effective for <br />periods beginning after June 15, 2015, except for certain provisions on portfolio quality, custodial <br />credit risk, and shadow pricing, those provisions are effective for reporting periods beginning after <br />December 15, 2015. This Statement addresses accounting and financial reporting for certain external <br />investment pools and pool participants. It establishes criteria for an external investment pool to <br />qualify for making the election to measure all of its investments at amortized cost for financial <br />reporting purposes. An external investment pool qualifies for that reporting if it meets certain <br />applicable criteria established in this Statement. It establishes additional note disclosure <br />requirements for qualifying external investment pools that measure all of their investment at <br />amortized cost for financial reporting purposes and for government that participate in those pools. <br />31 <br />
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