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GASB 87 leases: Is your tribal entity ready for the change?

Jamison Scarpelli
Jan 25, 2023

The Governmental Accounting Standards Board (GASB) has amended its leasing standard that changes how leases are accounted for under GASB 87. When the leasing standard becomes effective (fiscal years beginning after June 15, 2021), your tribal government and entities will need to evaluate your leases to determine what changes need to be made. 

Download our on-demand webinar recording to learn more about the scope of GASB 87, how to implement it and the effect it will have on financial statements and disclosures. 

Topics discussed:

  • Previous lease accounting
  • Calculation of lease liability
  • Typical leasing arrangements
  • What to do now for lease agreements


Jamison Scarpelli
CPA, Senior Manager
Phil Collins
CPA, CFE, Senior Manager


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