Identifying, Classifying, and Disclosing Component Units

Conference Homepage

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.

Speakers

Thomas Skrobola

Thomas Skrobola

FInance Director/Treasurer, City of Farmington Hills, MI

Mark Gassaway MAcc, MBA, CPA

Mark Gassaway MAcc, MBA, CPA

Finance Director, Clark County, Washington