GASB Statement No. 84 on Fiduciary Activities is effective for reporting periods beginning after December 15, 2019. This course examines the issues involved in implementing this standard and lessons already learned from preparing for implementation.
This course discusses recent frauds that have been perpetrated in State and Local governments. This course will help you learn how fraudsters think so you can outsmart them.
The GASB has been hard at work assessing the governmental reporting model and the recognition of revenue and expenses and making improvements. This course discusses the potential changes and how they will affect governmental accounting in the future.
GASB Statement 87 was issued in 2017 and is effective for fiscal years beginning after June 15, 2021. This course provides an update on the proper accounting for leases from both the lessee and lessor point of view. This course will review the update...