Charleston, SC (Hyatt Place/House)
Accounting and financial reporting professionals with at least two years of governmental experience, or who have attended the GFOA’s Intermediate Governmental Accounting seminar or an equivalent program.
Anyone involved in preparing or auditing state or local government financial statements.
This seminar examines in detail selected topics in governmental accounting and financial reporting.
Those who successfully complete this seminar should gain a basic understanding of the appropriate accounting and financial reporting for:
- Capital assets;
- Investments and derivatives;
- Pensions and other postemployment benefits;
- Risk financing;
- Compensated absences;
- Lease accounting;
- Conversion and consolidation;
- Termination benefits;
- Joint ventures and similar arrangements;
- Landfills and pollution remediation;
- Escheat property;
- Sales and pledges of receivables and future revenues;
- Government combinations and transfers of operations;
- Nonexchange financial guarantees;
- Service concession arrangements (public/private partnerships – P3’s);
- Arbitrage accounting; and
PARTICIPANTS ARE ENCOURAGED TO BRING WITH THEM A COPY OF THEIR GOVERNMENT’S COMPREHENSIVE ANNUAL FINANCIAL REPORT.