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Governmental Accounting and Auditing Update Conference 2017


GAE1705 - Applying GASB 72 - Fair Value Measurement


Aug 7, 2017 10:55am ‐ Aug 7, 2017 12:15pm

Standard: $49.00

Description

In March 2015, the Governmental Accounting Standards Board (GASB) issued Statement No. 72, Fair Value Measurement and Application. This standard will require local governments to consistently apply fair value techniques and disclosures to their investments. This course will cover the basics of the standard including definitions, valuation techniques, the fair value hierarchy as well as disclosures. Then we will discuss the best practices in applying and implementing the standard. We'll close with a discussion of what auditing steps will be to insure proper measurement and disclosure.

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