Leases – Implementing GASB Statement No. 87

North Carolina local governments will be required to implement GASB Statement No. 87, Leases, for the fiscal year that ends June 30, 2022. Governments should be working now on identifying what contractual arrangements they have that will have to be reported under the new guidelines.  This two-part course, scheduled for May 18 and 20, 10 am – 12 pm on Tuesday and Thursday, will review the requirements of the standard and how these contractual arrangements need to be assessed and ultimately reported.  The course will be held via Zoom and is sponsored by the UNC School of Government.  Registration closes at 12:00 pm on Monday, May 17.

2021 Tentative Agenda

CPE4.00 hrs
There currently are no scheduled offerings of this course.

2021 Tentative Agenda


Tuesday, May 18

GASB No. 87 - The What and the How


Thursday, May 20

Evaluating Lease Agreements

Review of LGC Website Worksheets

  • PowerPoint
  • Worksheets - will be posted after the presentation
For all registration questions, resetting passwords, or login issues please contact:

Dale Zuckert

Assistant Registrar
For questions regarding course details, including location, schedule, materials, and continuing education credits, please contact:

Rachel Mintel

Program Associate, Local and State Government Group
Teaching Professor; Secretary, School of Government Foundation Board of Directors