Identifying Component Units

Accounting and Financial Reporting

Identifying Component Units

Event Type: Webinar

Dates and Times

September 25, 2025 1-2:30 p.m. ET

Speakers

Michele Mark Levine

Event Details

Field of Study: Accounting (Governmental)

Level: Basic

Credits: 1.5

Prerequisite: Basic understanding of private-sector accounting and financial reporting

Details:

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.

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: $75.00

Non-Member Price: $150.00

Register

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