Accounting and financial reporting professionals with governmental accounting experience and a basic knowledge of investing.
Finance officers and others looking to acquire a deeper understanding of the common investment instruments utilized by the public sector, and their associated accounting and financial reporting disclosures.
The course will take a comprehensive look at the common investment instruments, including the accounting and required note disclosures for financial reporting in accordance with generally accepted accounting principles (GAAP). The materials will familiarize the participants with a variety of investment instruments, the purpose and the risks associated with each type of instrument, the process for valuing an investment, and the relevant accounting and note disclosures.
- Identify the common investment instruments utilized by governments
- Understand the purpose and risks associated with each instrument
- Identify the various approaches and techniques for valuing investments
- Understand the process for determining fair value
- Identify the appropriate accounting and note disclosures for investments.