This session is primed for those participants that are new or relatively new to GASB accounting and financial reporting principles. We will take an in-depth view at the GASB reporting model, fund accounting, modified accrual accounting and the current financial resources measurement focus, and many other fun topics related to governmental accounting.
1. Gain an understanding of the uniqueness of the GASB reporting model.
2. Provide insight to the various governmental accounting theories and approaches.
3. Review visual examples of government financial statements.