How to Account for Investments

Training Type: 
Webinar
Course Status: 
New Course
Date and Time: 
Jan 8 2015 - 2:00pm to 4:00pm  EST
Region: 
Eastern
Level: 
Intermediate
Field of Study: 
Accounting – Governmental
CPE Credits: 
2
Member Price: 
$85.00
Non-Member Price: 
$160.00
Speakers: 
Director
GFOA
Who Will Benefit: 

Accounting or auditing professionals responsible for preparing or auditing the financial statements of a state or local government. 

Program Description: 

The Governmental Accounting Standards Board (GASB) has issued a number of standards that apply di- rectly or indirectly to accounting and financial reporting for investments. This seminar examines the practi- cal application of this guidance and related note disclosure. Topics examined include: timing of recognition of purchases and sales, valuation, purchased interest, pooled cash and investments, repurchase agree- ments, reverse repurchase agreements, securities lending arrangements, and derivatives. 

Seminar Objectives: 

To provide participants with a comprehensive understanding of how to display and disclose investments in state and local government financial statements. 

Registration Form: