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2022 AICPA & CIMA Governmental and Not-for-Profit Training Program

GOV2223 - Revenue and Expense Recognition - Where is GASB now and What's Ahead

Oct 25, 2022 10:10am ‐ Oct 25, 2022 11:50am


In this session we will discuss the current status of the Revenue and Expense Recognition Project. We'll recap some of the key provisions proposed in the Preliminary Views document and compare some of those key provisions with existing guidance. In addition, we will highlight some of the public feedback provided to the GASB about the proposals.

Learning Objectives:
  • Identify the reasons the GASB is taking a comprehensive look at revenue and expense recognition.
  • Analyze the GASB's preliminary views regarding a new approach for categorization and recognition of revenue and expense transactions.


Tags: SLG
Category: Concurrent Session Onsite and Online

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