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  4. GASB Basic Financial Statements for State and Local Governments 2024

GASB Basic Financial Statements for State and Local Governments 2024

Thursday, March 06, 2025
Webcast or Webinar, Online
11:00AM - 6:30 PM (opens at 10:30AM) EST
8Credits

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$299.00 Regular Price
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$399.00 Regular Price
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Course Type: Webcast
Course Code: 24/126449
Level: Advanced
Vendor: California CPA Education Foundation
Field of Study: Auditing, Accounting

Overview:

This course will cover updates on GASB-related pronouncements, exposure drafts and future agenda items. Participants will learn to master GASB 34 and study the new GASB Pension and OPEB Standards in exercises using actuarial accounting valuations and the resulting note disclosures. Concepts will be reviewed using a California City's Annual Comprehensive Financial Report, including basic financial statement formats, reconciliation of government-wide financial statements to the fund's financial statements, note disclosures and infrastructure capital assets.

Objectives:

• Determine GASB's basic financial statements, including the components of a City's Annual Comprehensive Financial Report • Recognize accounting, financial reporting and disclosure issues • Identify GASB pronouncements, exposure drafts and future agenda items

Major Topics:

• Internal controls and risk assessments using a risk-based audit approach • New Pension and OPEB Standards, including GASB Statement Nos. 68 and No. 75 • COSO for Smaller Entities and Governments• Survey of California Cities and Counties (17th Annual) • New GASB Standards updated with an emphasis on GASB 84, Fiduciary Activities and GASB 87, Leases • GASB's "Big Three" Projects

Major Topics:

• Internal controls and risk assessments using a risk-based audit approach • New Pension and OPEB Standards, including GASB Statement Nos. 68 and No. 75 • COSO for Smaller Entities and Governments• Survey of California Cities and Counties (17th Annual) • New GASB Standards updated with an emphasis on GASB 84, Fiduciary Activities and GASB 87, Leases • GASB's "Big Three" Projects

Designed For:

CPAs, governmental accountants and financial professionals.

Prerequisites:

An understanding of governmental accounting and financial reporting.

 

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