News & Insights: warren ruppel

Changes to Governmental Fund Accounting are on the Horizon


By Warren Ruppel  |  October 2, 2018

The Governmental Accounting Standards Board (GASB) is considering some important changes to the overall financial reporting model originally introduced for use by governments in GASB Statement 34. This is not a complete rewrite of the current financial reporting model, but rather a focus on several areas where the GASB believes potential changes should be considered. 

Introduction to GASB 87 Leases


By Warren Ruppel  |  May 29, 2018

The Financial Accounting Standards Board (FASB) is not the only standard-setting body to address updates to lease accounting procedures. State and local governments and governmental entities need to be aware of a similar standard that was issued by the Governmental Accounting Standards Board (GASB). Similar in concept to the FASB standard (discussed on page 4), GASB 87 Leases contains some significant differences.

VIDEO: Implications of new pension reporting requirements


By Warren Ruppel  |  May 8, 2013

A more transparent way of pension accounting is coming: New standards from the Government Accounting Standards Board (GASB) take effect in 2013 and 2014. Warren Ruppel discusses what the changes are, who they affect and how.