Accounting and Financial Reporting

Accounting Changes and Error Corrections


August 9, 2024

1 p.m.-2:30 p.m. ET

  • Field of Study: Accounting (Governmental)
  • Credits: 1.5
  • Prerequisite: GFOA Accounting Intensive or Accounting Academy, or equivalent knowledge and experience

Who Will Benefit: Professionals seeking to understand required accounting changes and error corrections under GASB 100

Learning Objectives:
  • Identify the accounting and financial reporting in accordance with generally accepted accounting principles for accounting changes, such as changes in accounting principles, changes in estimates, and changes to or within the financial reporting entity, and error corrections.
  • Develop proficiency in the display presentation for changes to and within the financial reporting entity, including the presentation of a fund moving between major and nonmajor reporting.
  • Gain insight into how these changes impact the multi-period reporting of financial information in the Required Supplementary Information (RSI) and Supplementary Information (SI).

  • Member Price: $85.00
  • Non-member Price: $170.00