GASB 87 Reporting Instructions
GASB 87 Annual Reporting
- GASB_87_Annual_Reporting_Submission_Workbook
- Instructions_for_Completing_the_GASB_87_Annual_Reporting_Submission_Workbook
GASB 87 Training
GASB 87 Departmental Logs
- GASB_87_Contract_Review_Log_(pre-implementation_log)
- GASB_87_Lessor_Template
- GASB_87_Lessee_Template
- GASB_87_Lessee_Financed_Purchase_Template
- Instructions_for_Completing_the_GASB_87_Lessor_Template
- Instructions_for_Completing_the_GASB_87_Lessee_Template
- Instructions_for_Completing_the_GASB_87_Lessee_Financed_Purchase_Template
- GASB_87_Lease_Remeasurement_And_Modification_Guidance
- GASB_87_Lessor_Modification_Template
- GASB_87_Lessee_Modification_Template
- GASB_87_Lessor_Modification_Examples
- GASB_87_Lessee_Modification_Examples
- Instructions_for_Completing_the_GASB_87_Lessor_Modification_Template
- Instructions_for_Completing_the_GASB_87_Lessee_Modification_Template
GASB 87 Supplemental Materials
- GASB_87_Leases_Implementation_Part_I_GASB_87_Overview
- GASB_87_Leases_Implementation_Part_II_Business_Process
- 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
- GASB_87_Beginning_Balances_7.1.2022