Financial Reporting Model Improvement — Government Funds

Program Level: Overview
Prerequisite: None
Advance Preparation: None required
Field of Study: ACCG
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pricing deadline: Feb. 3, 2017

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Feb. 8 | 2–3:50 p.m. ET | 2 CPEs | FOS: ACCG

GASB issued an Invitation to Comment, “Financial Reporting Model Improvements  — Government Funds” in December 2016. Join expert speakers to explore the nature and scope of changes that are proposed.

What we'll cover:

  • The near-term, short-term and long-term recognition approaches (measurement focus and basis of accounting)
  • Format of the governmental funds statement of resource flows
  • Specific terminology
  • Reconciliation to the government-wide financial statements
  • For certain recognition approaches, a statement of cash flows.