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INT011624
INT041624
INT071624
INT072023
INT101524
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INT111423
Advanced Governmental Accounting
Program Description:
This seminar examines in detail selected topics in governmental accounting and financial reporting.
Updated to include GASB Statement No. 86, Certain Debt Extinguishment Issues; GASB Statement No. 88, Certain Disclosures Related to Debt Including Direct Borrowings and Direct Placements; GASB Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period; and GASB Statement No. 90, Majority Equity Interests. Special emphasis is placed on GASB Statement No. 84, Fiduciary Activities, GASB Statement No. 87, Leases, and GASB Statement No. 91, Conduit Debt Obligations.
Seminar Objectives:
Those who successfully complete this seminar should gain a basic understanding of the appropriate accounting and financial reporting for:
Lease accounting and financial reporting under GASB Statement No. 87;
Fiduciary activities under GASB Statement No. 84;
Majority equity interests under GASB Statement No. 90;
Conduit debt activities under GASB Statement No. 91;
Capital assets;
Debt;
Investments and derivatives;
Postemployment and termination benefits;
Grants;
Risk financing;
Compensated absences;
Tax abatements;
Conversion and consolidation;
Landfills, pollution remediation, and asset retirement obligations;
Irrevocable split interest agreements; and
Arbitrage accounting.
When
1/13/2021 8:30 AM - 1/14/2021 4:30 PM
Where
Charleston - Hyatt House 560 King Street Charleston, SC 29403
Online registration not available.
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