September 1, 2022 8:00am – 9:30am Map & Directions 602-252-4144

Webcast: Common Reporting Deficiencies in Government Financial Statements

Online registrations are currently closed, please call (602) 324-6847 for additional registration options

Description

The objective of this course is to provide an overview of the common deficiencies noted in a government financial report.

Location

ASCPA Live Online Webcast
Phoenix, AZ 85034-6617

Registration Time

7:30am

Fees

Member:
$37
Non-CPA Staff:
$50
Non-CPA Staff (100% club):
$37
Non-CPA Staff (sole proprietor):
$37
Non-Member:
$50
Webcast
Accounting & Auditing
1.5

Objectives

  • Recognize the impacts of rapid changes in GAAP on financial reporting.
  • Learn from the mistakes of others to improve your government's financial reporting.

Course Level

Intermediate

Vendor

CalCPA Education Foundation More With This Vendor

Designed For

Auditors who perform financial statements of governments Financial Statements preparers Management

Prerequisites

Experience with preparing government financial statements under GASB 34.

Highlights

Overview of Common Deficiencies identified in:

  • Transmittal and MD&A
  • Calculation of Net Investment in Capital Assets
  • Restricted Net Position-Linkage between Fund Financial Statements to Government-Wide Financial Statements
  • Classification of Fund Balance under GASB 54
  • Component Unit Considerations
  • Special Revenue Funds
  • Notes Disclosures
  • Component Units
  • Fund Balance
  • Revenue Stabilization Arrangements
  • Use of Internal Service Fund
  • Fiduciary Fund Reporting

Notes

None

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