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WHO, WHAT, WHEN, WHY & HOW GASB 43 & 45
Topics to be covered ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Who is GASB? ,[object Object],[object Object],[object Object]
What are GASB 43 & 45? ,[object Object],[object Object],[object Object],[object Object]
GASB 43 ,[object Object],[object Object]
GASB 45 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
GASB 45 ,[object Object]
GASB 45 – What are the Key Assumptions? ,[object Object],[object Object],[object Object],[object Object],[object Object]
When must we comply with GASB 45? ,[object Object],[object Object],[object Object],[object Object]
Why was GASB 45 developed? ,[object Object],[object Object],[object Object],[object Object],[object Object]
How do we comply with GASB 45? ,[object Object],[object Object],[object Object]
How do we comply with GASB 45? ,[object Object],[object Object]
What do we value & disclose? ,[object Object],[object Object],[object Object],[object Object],[object Object]
What do we value & disclose? (Continued) ,[object Object],[object Object],[object Object],[object Object]
What do we value & disclose? (Continued) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
How do GASB 43 & 45 affect my bond rating? ,[object Object],[object Object],[object Object],[object Object],[object Object]
Questions?

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What is GASB 43 And 45?