Conduit debt is issued by governments that may or may not be responsible for its repayment, repaid by obligors via lease-like agreements that don't get accounted for as leases, and result in assets to which governments may or may not ever hold title. Come learn about GASB's newest (anticipated) guidance and how it will affect government issuers of conduit debt.
Caught in the Middle: Accounting and Financial Reporting for Conduit Debt Under GASB's New Standard
Tuesday, May 21, 2019 - 10:20am to 12:10pm
Field of Study:
Accounting – Governmental
Familiarity with conduit debt concepts and GASB standards.