GOV1924. Is it Fiduciary or is it Not? A Series of Scenarios (Repeated in Session 36)

Track: 
SLG
Field of Study: 
Accounting (Governmental)
Auditing (Governmental)
CPE Credit: 
2.0
Knowledge Level: 
Intermediate
Advanced Preparation: 
None
Prerequisite: 
Basic knowledge of auditing, accounting and/or compliance requirements for state and local government and/or not-for-profits. General experience auditing state and local governments and/or not-for-profits, including those engagements audited under GAGAS.

Tuesday, October 29, 2019
 
8:30AM-10:10AM

GASB 84 will be first effective for December 31, 2019 year ends. There are many nuances to this standard that are important to understand. Attend this session to learn how to appropriately apply the provisions of this standard to various transactions and then how to report them within governmental financial statements!

Learning Objectives:
1. Identify fiduciary activities.
2. Analyze potential changes to the reporting entity.
3. Determine appropriate reporting.


SESSION SPEAKER(S)

CPA, CGMA
Senior Project Manager | Governmental Accounting Standards Board (GASB)
CPA
Partner | Plante Moran