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Concurrent Session Onsite and Online

GOV2102. Deep dive into GASB proposed financial reporting model - it's coming! Part 1

This session will provide an update of the GASB's Financial Reporting Model Improvements project. Part 1 will cover the proposed recognition concepts and that application to the proposed measurement focus and basis of accounting for the governmental fund financial statements. This session also will walk through many types of transactions and discuss the recognition under the proposed concepts.

Learning Objectives:

  • Identify the proposals being made in the financial reporting model improvements project
  • Recognize the impact that the proposed amendments might have on governmental fund reporting
Date/Time
Oct 25
12:45 PM–1:35 PM
CPE Credits
1.0
NASBA Field of Study
Accounting (Governmental)
Level
Basic
Prerequisites
1-2 Years in the Profession
Advanced Preparation
None
Session Tags
Yellow Book
Hot Topics
SLG