slides

Accounting Standards Update

This section includes "PowerPoint" slide shows of recent GASB pronouncements. Each slide show gives a detailed overview of the respective pronouncement and should serve as an excellent training tool in obtaining an understanding of the new requirements.

Windows 95/NT Systems

If you are running Windows 95 or Windows NT 3.51 or later, you can view these slide shows directly within your browser provided that you have installed the Microsoft PowerPoint Animation Player software. If you do not have a copy of this program, click here to get the Microsoft PowerPoint Animation Player. This program is free of charge. To view the slideshows, you just need to download the viewer. You may need to scroll down the page to get to the viewer only section. If you are running Microsoft Office 97, you may have problems if you download the viewer and the publisher, as the publisher is already included in the Office applications. Also, you need Microsoft Internet Explorer 3.0 or Netscape Navigator 2.0 or later to view PowerPoint Animation files within your browser. After the show is loaded within your browser, right click anywhere within the first slide and select "Full screen". Then, click your mouse to advance to the next screen.

Please see our help pages for more assistance.

Windows 3.1 Systems

If you are running Windows 3.1, you will need to view these slide shows outside your browser using Microsoft PowerPoint 4.0 or later. If you do not have a copy of the PowerPoint program, click here to get the Microsoft PowerPoint Viewer. This program is also free of charge.

Recent GASB Pronouncements
(Click on a link below to view a slide show.)

GASB Statement No. 28, Accounting and Financial Reporting for Securities Lending Transactions (39 slides)
GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools (50 slides)

PowerPoint Animation Player Format (Windows 95/NT Systems only)
PowerPoint Format (Windows 3.1 or higher. Place your mouse on the link, right click, and select "Save Link As...")

OSC Memorandums on Accounting for Securities Lending Transactions and the Fair Value of Investments with Illustrative Journal Entries - SAD 98-53 (Community Colleges), SAD 98-54 (Universities), and SAD 98-56 (State Agencies)

GASB Statement No. 32, Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans (19 slides)

PowerPoint Animation Player Format (Windows 95/NT Systems only)
PowerPoint Format (Windows 3.1 or higher. Place your mouse on the link, right click, and select "Save Link As...")

GASB Statement No. 33, Accounting and Financial Reporting for Nonexchange Transactions (63 slides) Updated 01/03/2001

PowerPoint Animation Player Format (Windows 95/NT Systems only)
PowerPoint Format (Windows 3.1 or higher. Place your mouse on the link, right click, and select "Save Link As...") Version 97 Version 4.0

GASB Statement No. 34, Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments (59 slides)

We will be adding additional GASB slide shows over the coming months.

Please e-mail us with any questions about these slide shows or financial reporting issues.

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