• Contact the APA GASB 34 Team
  
• See the GASB 34 web site for more information.

The presentation:

• Introduces GASB 34 and its five components for reporting.
• Discusses what to do if you have a component unit (i.e. utility)
• Provides information on identifying and valuing infrastructure and depreciating fixed assets and infrastructure
• Provides guidelines on preparing Management's Discussion and Analysis (MD&A)

Within the presentation, you will find links to nine exhibits that provide additional guidance on the four topics above. In addition to the nine exhibits, we have also provided you with the City of Fort Wright's financial statements both before GASB 34 and after GASB 34. To access these financial statements, please click on the links below.