Intermediate Governmental Accounting: Capital Assets and Long-term Liabilities

Accounting and Financial Reporting

Intermediate Governmental Accounting: Capital Assets and Long-term Liabilities

Event Type: eLearning Course

Dates and Times

  • October 27, 2025 11 a.m.-1 p.m. ET

  • October 27, 2025 2-4 p.m. ET

  • October 28, 2025 11 a.m.-1 p.m. ET

  • October 28, 2025 2-4 p.m. ET

  • October 29, 2025 11 a.m.-1 p.m. ET

  • October 29, 2025 2-4 p.m. ET

  • October 30, 2025 11 a.m.-1 p.m. ET

  • October 30, 2025 2-4 p.m. ET

Speakers

Michele Mark Levine and Susannah Filipovic

Event Details

Field of Study: Accounting (Governmental)

Level: Intermediate

Credits: 16

Prerequisite: GFOA Accounting Academy, Government Accounting Intensive Series, or equivalent program/knowledge

Details:

This seminar is designed to provide participants with a solid working knowledge of the specialized accounting and financial reporting used by state and local governments for capital assets and long-term liabilities including debt instruments, leases and compensated absences.  The capital asset accounting and financial reporting content includes reporting requirements through GASB Statement No.104. The seminar includes a discussion on ‘what government issuers need to know’ ahead of issuing general obligation debt. Th content is provided through a combination of lectures, discussion questions and exercises.

Learning Objectives:

  • Those who successfully complete this series should be able to:
  • Understand the capitalization components and valuation of capital assets, including intangible assets.
  • Prepare annual financial reports to meet the presentation and disclosure requirements for capital assets and long-term liabilities, including debt.
  • Identify the components of lease agreements and subscription-based information technology arrangements agreements for measurement and financial reporting.
  • Understand the types of public-private and public-public partnerships and availability payment arrangements and the required financial reporting.
  • Calculate compensated absences liabilities.

Member Price: $650.00

Non-Member Price: $1,300.00

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