Considerations for Adoption and Best Practices for GASB 87

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For governmental lessees and lessors, the effective date of GASB 87, Leases (GASB 87) is fiscal years beginning after June. 15, 2021, or fiscal year 2022 for all June and September year-ends. GASB 87 fundamentally changes lease recognition, measurement, and related disclosure for governments and some may be wondering about how to meet the requirements both at adoption and on an ongoing basis. Join DHG as we discuss considerations for adoption and best practices and enablers to ensure continued compliance with GASB 87.

The webinar will cover a number of adoption considerations and enablers of compliance, such as:

  • Obtaining a complete population of lease agreements and contracts to review for embedded leases
  • Analyzing rentals and other similar agreements for embedded leases
  • Applying a threshold to lease agreements similar to a capitalization policy
  • Deciding what tools or other assistance that is required for implementation
  • Utilizing enablers to assist districts and divisions in the identification of leases on a go-forward basis
CPE Information

Recommended CPE Credit

One hour of CPE (pending approval).

Delivery Format

Group Internet Based (each attendee must be logged in and answer the poll questions in order to receive CPE credit).

Who Should Attend

Individuals in the non-profit, education and government sectors.

Prerequisites / Advance Preparation


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Program Content


This event is complimentary. Due to this program being offered free of charge, there will be no refunds issued. If you have any questions regarding administrative policies such as registration or cancellation, please contact


Please direct any CPE related questions to

Dixon Hughes Goodman LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through the web site: