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Future Accounting Standard Changes (Continued) <br />GASB Statement No. 95- Postponement of the Effective Dates of Certain Authoritative Guidance <br />Summary <br />Uif!qsjnbsz!pckfdujwf!pg!uijt!Tubufnfou!jt!up!qspwjef!ufnqpsbsz!sfmjfg!up!hpwfsonfout!boe!puifs!tublfipmefst!jo!mjhiu!pg!uif! <br />DPWJE.2:!qboefnjd/!Uibu!pckfdujwf!jt!bddpnqmjtife!cz!qptuqpojoh!uif!fggfdujwf!ebuft!pg!dfsubjo!qspwjtjpot!jo!Tubufnfout! <br />boe!Jnqmfnfoubujpo!Hvjeft!uibu!gjstu!cfdbnf!fggfdujwf!ps!bsf!tdifevmfe!up!cfdpnf!fggfdujwf!gps!qfsjpet!cfhjoojoh!bgufs! <br />Kvof!26-!3129-!boe!mbufs/ <br />Uif!fggfdujwf!ebuft!pg!dfsubjo!qspwjtjpot!dpoubjofe!jo!uif!gpmmpxjoh!qspopvodfnfout!bsf!qptuqpofe!cz!pof!zfbs; <br />Tubufnfou!Op/!94-!Dfsubjo!Bttfu!Sfujsfnfou!Pcmjhbujpot <br />Tubufnfou!Op/!95-!Gjevdjbsz!Bdujwjujft <br />Tubufnfou!Op/!99-!Dfsubjo!Ejtdmptvsft!Sfmbufe!up!Efcu-!jodmvejoh!Ejsfdu!Cpsspxjoht!boe!Ejsfdu!Qmbdfnfout <br />Tubufnfou!Op/!9:-!Bddpvoujoh!gps!Joufsftu!Dptu!Jodvssfe!cfgpsf!uif!Foe!pg!b!Dpotusvdujpo!Qfsjpe <br />Tubufnfou!Op/!:1-!Nbkpsjuz!Frvjuz!Joufsftut <br />Tubufnfou!Op/!:2-!Dpoevju!Efcu!Pcmjhbujpot <br />Tubufnfou!Op/!:3-!Pnojcvt!3131 <br />Tubufnfou!Op/!:4-!Sfqmbdfnfou!pg!Joufscbol!Pggfsfe!Sbuft <br />Jnqmfnfoubujpo!Hvjef!Op/!3128.4-!Bddpvoujoh!boe!Gjobodjbm!Sfqpsujoh!gps!Qptufnqmpznfou!Cfofgjut!Puifs!Uibo! <br />Qfotjpot!)boe!Dfsubjo!Jttvft!Sfmbufe!up!PQFC!Qmbo!Sfqpsujoh* <br />Jnqmfnfoubujpo!Hvjef!Op/!3129.2-!Jnqmfnfoubujpo!Hvjebodf!Vqebuf!.!3129 <br />Jnqmfnfoubujpo!Hvjef!Op/!312:.2-!Jnqmfnfoubujpo!Hvjebodf!Vqebuf!.!312: <br />Jnqmfnfoubujpo!Hvjef!Op/!312:.3-!Gjevdjbsz!Bdujwjujft/! <br />Uif!fggfdujwf!ebuft!pg!uif!gpmmpxjoh!qspopvodfnfout!bsf!qptuqpofe!cz!29!npouit; <br />Tubufnfou!Op/!98-!Mfbtft <br />Jnqmfnfoubujpo!Hvjef!Op/!312:.4-!Mfbtft/! <br />Effective Date and Transition <br />Uif!sfrvjsfnfout!pg!uijt!Tubufnfou!bsf!fggfdujwf!jnnfejbufmz/ <br />How the Changes in This Statement Will Improve Accounting and Financial Reporting <br />Qspwjejoh!hpwfsonfout!xjui!tvggjdjfou!ujnf!up!bqqmz!uif!bvuipsjubujwf!hvjebodf!beesfttfe!jo!uijt!Tubufnfou!xjmm!ifmq!up! <br />tbgfhvbse!uif!sfmjbcjmjuz!pg!uifjs!gjobodjbm!tubufnfout-!xijdi!jo!uvso!xjmm!cfofgju!uif!vtfst!pg!uiptf!gjobodjbm!tubufnfout/ <br />10 <br />154 <br />