Identifying, Classifying, and Disclosing Component Units
Identifying, Classifying, and Disclosing Component Units
Session Details
Date: Monday, June 6
Time: 1:30 pm - 2:20 pm CT
1 CPE credits
Level: basic
Field of Study: Accounting (Governmental)
It is often difficult to determine whether a legally separate entity should be reported as a component unit (CU) of another government and, if so, whether it is properly included as a fiduciary, blended or discretely presented CU. Topics include the criteria for identifying and classifying CUs and the disclosures required to explain how and why each has been incorporated.
