GASB 65 and public power providers

How GASB 65 will affect the public power providers is pointed out courtesy of BKD.
 
Debt issuance costs and understanding the circumstance for choosing between a liability or deferred inflow or an asset and a deferred outflow are discussed.    Implementation date makes this immediately relevant.

http://www.bkd.com/articles/2013/implementation-of-gasb-statement-number-65-will-affect-many-public-power-providers.htm?mkt_tok=3RkMMJWWfF9wsRoksqzBZKXonjHpfsX56OkpXaC1lMI%2F0ER3fOvrPUfGjI4AT8ZlI%2BSLDwEYGJlv6SgFT7nDMaxwy7gIWxQ%3D