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The Pandemic has impacted every government in multiple ways requiring preparers to determine the proper accounting and disclosures for new transactions and unprecedented circumstances. Preparers and auditors also face the real possibility that a significant amount of financial statement preparation and the related audit may need to be performed remotely. This session will discuss applicable accounting standards identified by GASB in their Emergency Toolbox as well as audit related considerations.
Learning Objectives:
Identify applicable accounting standards and strategies for productively working remotely.
Strategize audit approaches for specialized accounting and disclosures.