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AICPA Governmental & Not-for-Profit Training Program 2020

GOV20102 - GASB Standards - What You Should Know, But Didn't

Nov 12, 2020 11:00am ‐ Nov 12, 2020 3:00pm

Standard: $79.00


The GASB has now issued standards that number into the 90s.  However, not all provisions of the standards seem to be as understood as others.  This session will take a look at some provisions within GAAP that may not be as well known as others, but are equally important for accurate external financial reporting.  The idea of this session is to highlight certain aspects of governmental GAAP that practitioners and stakeholders should know, but perhaps have either forgot or never knew in the first place.  Topics will include, but are not limited to, fund balance constraints, presentation format options, financial guarantees, prior period adjustments, going concerns, and many more.

Learning Objectives:
  • Analyze lesser known provisions of GASB GAAP
  • Determine application issues related to GASB GAAP
  • Identify shortcuts or alternatives in complying with GASB GAAP


Category: Post-Conference Optional Workshop

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