• 15 minutes

Discussion of Some Important Accounting Areas


How do these accounting areas impact the financial statements beyond GASB 34?

In order to fully understand the GASB 34 reporting model you need to understand these different types of transactions. Our speaker reviews deferred inflows and outflows of resources, capital assets, pension costs and liabilities, OPEB costs and liabilities, and interest rate swaps. This video provides examples of these accounting areas as well as reviews other changes under GASB 65.

Runtime: 14 minutes



Warren Ruppel, CPA

Warren Ruppel, CPA

Marks Paneth LLP

  • Managing director with CBIZ Marks Paneth, part of a Top Ten accounting firm
  • Author of CCH’s Knowledge-Based Audits of Not-for-Profit Organizations; Wiley’s Not-for-Profit Accounting Made Easy; and Not-for-Profit Audit Committee Best Practices
  • Former assistant comptroller of accounting for the city of New York, with overall responsibility for the city’s accounting and financial reporting
  • Served numerous public sector not-for-profit and government audit clients earlier in his career with KPMG and Deloitte & Touche
  • Former board member and chair of the audit committee of the New York State Society of CPAs
  • Appears quarterly as the government specialist on the CPA report distributed by SmartPros

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