Understanding GASB's Guidance on Deferred Outflows/Inflows

The Governmental Accounting Standards Board (GASB) recently introduced two new elements to the statement of net position/balance sheet: deferred outflows of resources and deferred inflows of resources. The GASB also reclassified a number of items previously reported as assets or liabilities into one or the other of these two new categories, or, in some cases, directed instead that they be run through the statement of resource flows. This interactive internet training session combines lecture and exercises to help participants understand both the theory underlying the new guidance and the details of its practical application.
1/22/2014 - 1/22/2014
Interactive Internet training

Sign In