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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
Session Tags
Yellow Book
SLG