Description
This course will provide an overview of the common deficiencies noted in government financial reports.
Presenters - Kenneth Hing-Kwong Pun
Designed For
Designed For: Auditors who perform financial statements of governments, financial statements preparers and management.
Role Level - Entry-level/Individual contributor; Manager/Senior Manager; Director; Executive/VP; C-Suite; Sole Practitioner; Board
Objectives
- Recognize the impacts of rapid changes in GAAP on financial reporting
- Learn from the mistakes of others to improve your government's financial reporting
Highlights
- Transmittal and MD&A
- Restricted Net Position-Fund Financial Statements to Government-Wide Financial Statements
- Classification of Fund Balance under GASB 54
- Special Revenue Funds
- Notes Disclosures
- Component Units
- Fund Balance
- Revenue Stabilization Arrangements
- Internal Service Funds
- Fiduciary Fund Reporting
Advanced Prep
None
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Leaders
CALCPE Panel
No Biography Available