Skip to content
Guide to Technical Requirements & GASB Standards Resources

Demystifying Deferrals: Technical Requirements & Resources

Sep 13, 2023

In addition to the comprehensive collection of plain-language articles and various media resources that CRI offers to educate the public on the topic of deferrals in governmental financial statements, we have developed this slide deck to facilitate a deeper understanding of the more technical aspects of deferrals.

This slide deck covers all the pertinent GASB standards relating to deferred outflows of resources and deferred inflows of resources. This encompasses recognition, measurement, presentation, and disclosure for all the deferrals presently required. The deck not only delineates the necessary requirements and cites the applicable standards but also illustrates each type of deferral with examples, along with the associated debits and credits.

Relevant insights

Join Our Conversation

Subscribe to our e-communications to receive the latest accounting and advisory news and updates impacting you and your business.

By proceeding, you are agreeing to the terms and conditions in the Carr, Riggs and Ingram LLC Privacy Policy.

This field is for validation purposes and should be left unchanged.