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 Central Time
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 ID: GAAU
Discussion Leader:Paul Koehler, CPA
CPE Credit: 8
Additional Information: Parking and lunch are provided on-site.
Fee:
Early Bird Registration:
$250 - Society Member
$300 - Nonmember
Within 30 Days of Course Date:
$285 - Society Member
$335 - Nonmember
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7435 O Street, Suite 100
Lincoln, NE 68510
(402) 476-8482
(800) 642-6178
(402) 476-8731