GASB has been very busy issuing standards impacting state and local governments. This course begins with a deeper dive into GASB 87, Leases. by reviewing the impact for both lessees and lessors. We will also cover other standards effective this year impacting state and local governments including the recently renamed annual comprehensive financial report and reference rate reform.
Learning Objectives:
- Recognize changes to governmental financial reporting
Key Topics:
- GASB Leases
- Reference Rate Reform
- GASB Update
Designed for: Ideal for practitioners serving governmental entities
Level: Update
Instructor: Melisa Galasso
Developer: Galasso Learning Solutions
CPE Credits: 2
Area(s) of Study: Accounting (Governmental) - Technical
YellowBook: No
Prerequisite: Prior experience with governmental financial reporting