Accounting and Financial Reporting

Identifying Component Units


March 26, 2024

1 p.m.-2 p.m. ET

  • Field of Study: Accounting (Governmental)
  • Credits: 1.00
  • Prerequisite: Basic understanding of private-sector accounting and financial reporting

The scope of public sector external financial reporting often extends beyond the reporting government to encompass one or more additional legally-separate organizations. This seminar examines the scope of the public sector financial reporting entity.

Who Will Benefit: Accounting and auditing professionals

Learning Objectives:
  • Understand the criteria used in establishing a primary government’s financial accountability for a potential component unit
  • Identify the two types of fiduciary component units and the criteria for their inclusion in a primary government’s fiduciary funds financial statements

  • Member Price: $35.00
  • Non-member Price: $70.00