What's Changing in A&A for Governmental Entities

Description

This course will provide an overview of what is changing in both governmental accounting and auditing.  The Government Accounting Standards Board (GASB) has been busy lately and we will review the accounting standards newly issued by GASB, including Leases and Fiduciary Activities. We will focus on the implementation of standards that will be effective in the near future and also discuss GASB’s current projects and exposure drafts so you better understand what’s coming in the near future. The course then shifts to audit as we explore the major changes in Single Audit and Yellow Book that are impacting governmental accountants and auditors.

Highlights

• Governmental Accounting and Auditing

Objectives

• Identify changes to governmental accounting standards issued by GASB
• Describe changes to Yellow Book (2018 Revision)
• List changes to the Compliance Supplement

Designed For

Practitioners and members in industry responsible for accounting and financial reporting for governmental entities