Learning Objectives:
Those who successfully complete this seminar should be able to:
- Identify the major capital asset classes and the specific types of capital assets properly included in each
- Determine the value at which capital assets should be reported and the proper depreciation or amortization for each
- Identify and calculate impairments
- Prepare financial statements that conform to the display and disclosure requirements of generally accepted accounting principles (GAAP) for capital assets
- Identify the essential elements of system design for the management of capital assets, including specific policies related to capital assets
Field of Study: Accounting (governmental)
Credits: 8
Level: Intermediate
Prerequisite: A basic understanding of GAAP for state and local governments
Details:
August 17, 2021 - 2:00 pm to 4:00 pm ET
August 19, 2021 - 2:00 pm to 4:00 pm ET
August 24, 2021 - 2:00 pm to 4:00 pm ET
August 26, 2021 - 2:00 pm to 4:00 pm ET
Member Price: $280.00
Non-member Price: $560.00