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Governmental and Not-for-Profit Training Program 2017


GOV1702 - Special Purpose Frameworks - What You Need to Know


Oct 23, 2017 9:10am ‐ Oct 23, 2017 10:00am

Standard: $49.00

Description

This session will review the financial statement presentation using the AICPA special purpose frameworks (SPF), including accounting, reporting and presentation requirements, review of the disclosure requirements for SPF financial statements, and issues related to the use of SPF reporting.

Learning Objectives:
•To provide insights and enhanced understanding of the appropriateness and application of special purpose frameworks for state and local government financial presentation and reporting.
•To better understand the AICPA guidelines of special purpose frameworks including proper presentation and disclosure and appropriate measurement and recognition.

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