FGFOA Florida School of Governmental Finance

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Making Sense of Deferred Inflows and Outflows of Resources

Since Concept Statement No. 4, Elements of Financial Statements, GASB has applied the new elements to a number of transactions including derivative, service concession arrangements and pensions. This session will address why the board established the deferral elements, specific application of deferrals and related disclosure, and the effect of deferrals on net position and fund balance.


Time and Location

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    November 4, 2015

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    3:00 PM - 5:00 PM

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    PGA National Resort & Spa
    400 Ave of the Champions
    Palm Beach Gardens, FL 33418



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