Concurrent Session Onsite and Online
GOV2131. Do You Really Know Who's In Your Financial Reporting Entity?
This session will focus on the financial reporting entity and allow attendees to:
- Understand the impact of recent GASB standards on the component unit determination
- Review some unique situations that will make you question what you know
- Learn what questions auditors should be asking in light of GASB changes and the SLG Affiliates rule
Learning Objectives:
- Discuss and enhance understanding of the financial reporting entity
- Identify organizations that should be evaluated for inclusion within the reporting entity
Date/Time
–
CPE Credits
1.0
NASBA Field of Study
Accounting (Governmental)
Level
Basic
Prerequisites
1-2 Years in the Profession
Advanced Preparation
None