GASB-100, 101 and 102 (Completed)

Three important pronouncements are going to be implemented by states and local governments prior to 2025: GASB Statement Nos. 100 through 102. Hear what are the important issues of all three statements and the impact that may occur for your basic financial statements and note disclosure.

Who Should Attend
Basic knowledge of governmental accounting and financial reporting for states and local governments.

Topics Covered

• Governmental accounting and financial reporting

Learning Objectives

• Understand three important GASB pronouncements being implemented this year and next: Accounting Changes and Error Corrections, Compensated Absences and Risks and Uncertainties Disclosures
• Learn the differences between accounting changes and error corrections
• Hear the changes that will be made to compensated absences accruals
• Understand what risk is, and what may be disclosed by your government

Level
Update

Instructional Method
Group: Internet-based

NASBA Field of Study
Accounting (Governmental) (2 hours)

Program Prerequisites
Basic knowledge of governmental accounting and financial reporting for states and local governments.

Advance Preparation
None