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AICPA Governmental & Not-for-Profit Training Program 2020


GOV2004 - GOV2004. Don't Underestimate Yourself! Accounting for and Auditing Estimates


Oct 19, 2020 9:15am ‐ Oct 19, 2020 10:30am

Description

Accounting estimates are an integral part of a set of financial statements prepared by management and are based on management's knowledge and experience about past and current events and assumptions about future events. There are multiple areas in governmental and nonprofit financial statements that require significant estimates. These estimates present unique considerations for both preparers and auditors. Join us to discuss important considerations and perspectives.

Learning Objectives:
  • Review the common estimates used in governmental and nonprofit financial statements.
  • Identify the impact these estimates have on the financial statements and how preparers determine the appropriate accounting.
  • Understand some common auditing approaches around these estimates.

Speaker(s):

Tags: Intersection
Category: Concurrent Session Onsite and Online

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