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Impact of GASB Activities on State and Local Government

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3.00 Credits

Member Price $109.00

Non-Member Price $135.00

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Overview

Recently issued GASB standards deep dive

If you are an accountant or finance professional working in the state and local government space or an auditor with state and local government clients, you’re aware that to succeed at your job and to uphold the public trust, you need a solid understanding of governmental accounting and reporting.

This course will walk you through GASB standards and look to the future by exploring current GASB projects.

Implementing your new knowledge

Realistic case studies help you apply the knowledge you gain so you are better prepared to implement these standards.

Standards covered in these case studies include the following:

  • GASB Statement No. 103, *Financial Reporting Model Improvements*
  • GASB Statement No. 104, *Disclosure of Certain Capital Assets*

    This course is being offered by a 3rd party vendor and will not be accessible from your My CPE page. Access information will be emailed directly to you by AICPA.

    Highlights

  • GASB Statement No. 103, *Financial Reporting Model Improvements*
  • GASB Statement No. 104, *Disclosure of Certain Capital Assets*
  • GASB Implementation Guide No. 2025-1
  • GASB projects

    This course is being offered by a 3rd party vendor and will not be accessible from your My CPE page. Access information will be emailed directly to you by AICPA.

    Prerequisites

    Knowlege of accounting for transactions in governmental entities

    This course is being offered by a 3rd party vendor and will not be accessible from your My CPE page. Access information will be emailed directly to you by AICPA.

    Designed For

  • Preparers of government financial statements
  • Auditors of government financial statements
  • Users of government financial statements

    This course is being offered by a 3rd party vendor and will not be accessible from your My CPE page. Access information will be emailed directly to you by AICPA.

    Objectives

    • Identify the effect of GASB statements on accounting and financial reporting for state and local governments.
    • Identify the projects that are on the active standard-setting agenda and their objectives.
    • Apply the provisions of GASB Statement No. 103,
    • Financial Reporting Model Improvements
    • , to select portions of governmental financial statements.
    • Apply the disclosure criteria related to capital assets to determine how to make disclosures required under GASB Statement No. 104,
    • Disclosure of Certain Capital Assets
    • .
    • Identify the effect of select questions and answers included in GASB Implementation Guide No. 2025-1 on financial accounting and reporting for governmental entities.

    This course is being offered by a 3rd party vendor and will not be accessible from your My CPE page. Access information will be emailed directly to you by AICPA.

    • Non-Member Price $135.00

    Member Price $109.00

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