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AICPA National Governmental and Not-for-Profit Training Program 2013


Government Combinations & Disposals of Operations: GASB 69 and Practical Applications


Oct 23, 2013 1:10pm ‐ Oct 23, 2013 2:50pm

Description

This session will offer a review the accounting and financial reporting standards for government combinations and disposals of operations in GASB Statement 69. In addition, this session will provide examples/case studies of combination scenarios and how they would be accounted for under this new guidance. After attending this session you will understand:
• How to account for assets and liabilities in various kinds of government mergers and acquisitions
• Accounting for the sale or discontinuation of a service
• Note disclosures related to combinations and disposals

Speaker(s):

  • Carla Gogin, CPA, Partner, Baker Tilly Virchow Krause, LLP
  • Lisa R. Parker, CPA, CGMA, Senior Project Manager, Governmental Accounting Standards Board (GASB)

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