NEBRASKA SOCIETY OF
Certified Public Accountants
SERVING NEBRASKA AND ITS CPAS SINCE 1928
Governmental Accounting and Auditing Update
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Online Registration Form
Date: December 11, 2020
Location: Quarry Oaks Golf Course, Ashland
Course Time: 8:30 AM to 4:30 PM
Registration Begins: 8:00 AM
Objectives
To update accountants and auditors on recent developments applicable to state and local governments
Highlights
* Key materiality requirements of GASB Stmt. No. 34 * New Yellow Book - Government Auditing Standards * New OMB "Uniform Guidance" compliance supplement * GASB Concepts No. 4 - Elements of Financial Statements * GASB Stmt. No. 63 - Deferred Outflows/Inflows & Net Position * GASB Stmt. No. 65 - Items Previously Recognized as Assets and Liabilities * GASB Pension Statements - Nos. 67, 68, 71, 73, 78, & 82 * GASB OPEB Statements - Nos. 74 & 75 * Highlights from selected GASB Stmts. 69-83 * GASB Stmt. No. 84 - Fiduciary Activities * GASB Stmt. No. 85 - Omnibus-2017 * GASB Stmt. No. 86 - Debt Extinguishment Issues * GASB Stmt. No. 87 - Leases * GASB Stmt. No. 88 - Certain Debt Disclosures * GASB Stmt. No. 89 - Construction Interest * GASB Stmt. No. 90 - Majority Equity Interests * GASB Stmt. No. 91 - Conduit Debt Obligations * GASB Stmt. No. 92 - Omnibus 2020
Who Should Attend
Government finance officials and CPA's who perform accounting and auditing services for state and local governments

Course Level Basic
Prerequisites Working knowledge of general governmental accounting and auditing
Course IDGAAU
Discussion LeaderPaul Koehler, CPA
CPE Credit8
Additional Information: Parking and lunch are provided on-site.
Fee:
Early Bird Registration:
$250 - Society Member
$300 - Society Nonmember
Within 30 Days of Course Date:
$285 - Society Member
$335 - Society Nonmember
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7435 O Street, Suite 100
Lincoln, NE 68510
(402) 476-8482
(800) 642-6178
(402) 476-8731