Click here for form All workshops based on GASB Statement No. This session provides participants with an understanding of the financial statements prepared by governmental units and the underlying accounting principles upon which those statements are based. Although initial discussion will focus on current financial statements, the majority of the workshop will focus on the financial statements required by GASB Statement No. 34. This would include preparers of governmental financial statements, elected officials, and anyone else in regular contract with those statements. All of these applications are based upon GASB Statement No. 34.
Primary focus is upon governmental funds.
Some prior accounting knowledge helpful but not required. Experience in governmental accounting or completion of Intermediate Governmental Accounting is recommended. This session will acquaint preparers and auditors of governmental financial reports with recent developments in governmental accounting. The focus will be primarily upon accounting for nonexchange transactions and implementation issues involving GASB Statement No. 34. Experience in governmental accounting or completion of Advanced Governmental Accounting is recommended.