In or Out? Understanding the Latest Guidance on the Finance Reporting Entity

Register

Since the issuance of GASB Statement No. 14, The Financial Reporting Entity, approximately forty years ago, nineteen subsequent statements - up to and including GASB Statement No. 97 - have affected what legal entities compose a governmental financial reporting entity, and how each should be included. In this session, speakers will explain the current authoritative guidance and share their practical experience about properly identifying and incorporating all kinds of component units (CUs), including fiduciary CUs and CUs with their own CUs into a primary government's financial reporting entity.

Speakers

Christina Coyle

Finance Director, Village of Glen Ellyn, IL

Frederick Lantz

Frederick Lantz

Director, Quality Control, Sikich LLP