The Government Accounting Standards Board (GASB) has been very busy lately. This course will review the accounting standards newly issued by GASB, including Leases, OPEB and Fiduciary Activities. We will focus on the implementation of standards that will be effective in the near future. We’ll also discuss GASB’s current projects and exposure drafts so you better understand what’s coming down the road. We will close with a look at the major changes in Single Audit and Yellow Book impacting governmental accountants and auditors.
Instructional MethodGroup: Internet-based
NASBA Field of Study
Accounting (Governmental) (1 hour), Auditing (Governmental) (1 hour)
Program PrerequisitesA basic understanding of Governmental Accounting & Auditing.