Accounting and Financial Reporting

Advanced Governmental Accounting

e-Learning Course

December 13, 2021

1-5 p.m. ET

December 14, 2021

1-5 p.m. ET

December 15, 2021

1-5 p.m. ET

December 16, 2021

1-5 p.m. ET

December 17, 2021

1-5 p.m. ET

1 p.m.-5 p.m. ET

  • Field of Study: Accounting (Governmental)
  • Credits: 20.00
  • Prerequisite: GFOA's Accounting Academy, Government Accounting Intensive Series, or an equivalent program

This seminar examines in detail selected topics in governmental accounting and financial reporting. Updated to include GASB Statement No. 86, Certain Debt Extinguishment Issues; GASB Statement No. 88, Certain Disclosures Related to Debt Including Direct Borrowings and Direct Placements; GASB Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period; GASB Statement No. 90, Majority Equity Interests; and GASB Statement No. 91, Conduit Debt Obligations. Special emphasis is placed on GASB Statement No. 84, Fiduciary Activities, GASB Statement No. 87, Leases, and GASB Statement No. 91, Conduit Debt Obligations.

Who Will Benefit: CFO/Finance Director, Controller, Accountant

Learning Objectives:
  • Those who successfully complete this seminar should gain a basic understanding of the appropriate accounting and financial reporting for:
  • Lease accounting and financial reporting under GASB Statement No. 87;
  • Fiduciary activities under GASB Statement No. 84;
  • Majority equity interests under GASB Statement No. 90;
  • Conduit debt activities under GASB Statement No. 91;
  • Capital assets;
  • Debt;
  • Investments and derivatives;
  • Postemployment and termination benefits;
  • Grants;
  • Risk financing;
  • Compensated absences;
  • Tax abatements;
  • Conversion and consolidation;
  • Landfills, pollution remediation, and asset retirement obligations;
  • Irrevocable split interest agreements; and
  • Arbitrage accounting.

  • Member Price: $700.00
  • Non-member Price: $1400.00