№ files_lp_4_process_2_66692
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Analysis of compensated absences under GASB 101 including LIFO and FIFO assumptions for calculating current and total sick leave liability in North Carolina state and local governments, universities, and community colleges.
Year: 2024
Region / City: North Carolina, USA
Topic: Public Sector Accounting, Employee Benefits
Document Type: Guidance / Analysis
Organization: Guilford County, North Carolina
Author: [email protected]
Target Audience: Government financial officers, auditors
Applicable Period: FY25 beginning balances, fiscal year ending June 30, 2025
Accounting Standard: GASB 101
Methodology: LIFO and FIFO flow assumptions for compensated absences
Employee Data Reference: Average service years 7.6, workforce ~3,000
Sick Leave Policy: 8 hours earned per month, vacation cap 240 hours per year
Price: 8 / 10 USD
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GASB 87 Lessor Modification Template and Instructions
Note: Year
Guidance on Lease Modifications and Terminations under GASB 87
Year: Not specified
Jurisdiction: United States
Accounting standard: GASB Statement No. 87
Subject: Lease accounting
Document type: Accounting guidance
Issuing body: Governmental Accounting Standards Board
Applicable entities: Lessees in governmental entities
Scope: Lease modifications and terminations
Accounting treatment: Remeasurement, partial termination, full termination
Related tools: GASB 87 Lessee Modification Template
Audit relevance: Subject to review by the California State Auditor
Source reference: SCO GASB 87 reporting instructions
Authoring organization: State Controller’s Office
Topics: LIFO FIFO GASB