Error loading player: No playable sources found
GOV2424
SAS 143 and 145 in a governmental environment
Date
October 29, 2024
$49
Standard Price
This product is also available as part of the following products:
This includes sessions from the conference: 2024 AICPA & CIMA Governmental and Not-for-Profit Training Program
Leveraging what we have learned from the implementation of SAS 143 and SAS 145 this session will focus on the considerations unique to the government environment. This session will focus on the evaluation of common estimates in government financial statements as well as the overall risk assessment process considering the potential complexities of the reporting entity.
Learning Objectives
- Identify estimates specific to government reporting and understand considerations under SAS 143.
- Analyze the SAS 145 risk assessment approach specific to the government environment.
- Indicate resources in the State and Local Government Accounting and Audit Guide.
Speakers
Michelle Horaney, CPA, MBA
Partner, RSM US LLP
Jodi Dobson, CPA
Principal, Baker Tilly US, LLP
General
Session Categories
Related Products
Governmental Accounting: Back to the Basics
A refresher in the basics of governmental accounting and financial reporting, providing a plain-language overview of the contents of the financial report, the financial reporting entity, accrual versus modified accrual, government-wide versus fund reporting, exchange and nonexchange transactions, a…
Independence in the SLG environment
This session will help users understand the differences between AICPA and the U.S. Government Accountability Office (GAO) independence requirements and how to effectively apply each framework…
![Thumbnail for Mastering the Art of Subrecipient Monitoring [Auditor and Auditee perspectives]](https://assets.prod.dp.digitellcdn.com/api/services/imgopt/mw_400,mh_400/akamai-opus-nc-public.digitellcdn.com/aicpa/product-icons/5c3877bedd169bde4d1b6beac9a31c2554afcdc6528636c5afa72d4a10940d7a_720x405.png.webp){kind=icon}
Mastering the Art of Subrecipient Monitoring [Auditor and Auditee perspectives]
Join us as we delve into the intricacies of subrecipient monitoring and equip you with the knowledge you need to navigate this complex landscape effectively…
GASB 101 - Compensated Absences
GASB Statement No. 101 has significantly broadened the definition of compensated absences that governments must accrue, sometimes resulting substantially higher liabilities within their financial statements…
