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Governmental Accounting and Auditing Update
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| Date |
December 22, 2010
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| Location | Mahoney State Park, Ashland, NE |
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| Course Time |
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8:30 a.m. to 4:30 p.m. |
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This course will update accountants and auditors on recent developments applicable to state and local governments.
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| Course Highlights & Objectives |
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GAAS update, as applicable to state and local governments. GASB Stmt. No. 39 – Component Units. GASB Stmt. No. 40 – Deposit and Investment Risk Disclosures. GASB Stmt. No. 41 – Budgetary Comparison Schedules. GASB Stmt. No. 42 – Impairment of Capital Assets. GASB Stmts. No.’s 43 & 45 – OPEB. GASB Stmt. No. 44 - through most recent, including: GASB Stmt. No. 54 - Fund Balance Reporting; GASB Stmt. No. 55 - S&LG GAAP Hierarchy; GASB Stmt. No. 56 - Codification of SAS Guidance; GASB Stmt. No. 57 - OPEB Measurements; GASB Stmt. No. 58 - Chapter 9 Bankruptcies. Key materiality requirements of GASB Stmt. No. 34. Key Yellow Book Issues - Government Auditing Standards. OMB Circular A-133, including compliance supplement revision. Review of GAAP definition of a government.
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| Who Should Attend |
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| Government finance officials and CPAs who perform accounting and auditing services for state and local governments. |
| Course Level | Basic/Intermediate |
| Prerequisites | Working knowledge of general governmental accounting and auditing. |
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| Discussion Leader | Paul H. Koehler, CPA |
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| Additional Information: |
Parking is available on site and lunch is provided. Eligible for Yellow Book Credit. |
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| Fee |
$215 - Society Member
$245 - Society Nonmember |
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