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Educational Webcasts and Webinars
IN FOCUS: Financial Reporting Model Improvements—Users of Financial Statements
Date: Friday, November 20, 2020
Time: 2:00–3:00 p.m. EST
Program Description: The Governmental Accounting Standards Board (GASB) is pleased to announce its Financial Reporting Model Improvements webinar for users of government financial statements. This webinar will provide users of government financial statements with insights from the GASB staff on what to expect from the proposals in the Exposure Draft, Financial Reporting Model Improvements.
The areas covered will include:
- Recognition concepts and application of the short-term financial resources measurement focus and accrual basis of accounting in governmental funds
- Presentation of governmental fund financial statements
- Presentation of the proprietary fund statement of revenues, expenses, and changes in fund net position
- Management’s discussion and analysis
- Budgetary comparison information
- Audience question-and-answer session.
Moderator: Dean M. Mead, GASB Senior Research Manager
At the end of this program, participants will be able to:
- Assess the major proposals in the Exposure Draft, Financial Reporting Model Improvements
- Understand the impacts that the proposals may have on the financial reporting model.
Delivery Method: Group-internet based
Program Level: Basic
Program Prerequisites: None
Advanced Preparation Needed: None
Recommended CPE: 1.0 hour; final CPE earned will be determined based on the length of participation in the program, polling questions as described in CPE Eligibility, and completion of a course survey. Credit is provided only to participants in the live broadcast of this course. Please note that credit is not provided for group viewing. Each participant must be registered separately and meet both polling and duration requirements as per National Association of State Boards of Accountancy.
Refund/Cancellation Policy: There is no cost for this course and there is no cancellation penalty. Participants will be notified by email as soon as possible if the course is cancelled for any reason.
Complaint Policy: To register complaints about course content or delivery method and to inquire about the timeliness and accuracy of CPE credit posting for this event, contact CPEGASB@gasb.org.
Official National Registry of CPE Sponsors' Statement
The Financial Accounting Foundation/FASB/GASB is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org/cpas/complaints.
NASBA National Registry of CPE Sponsors—Sponsor License Number 107522
Texas Sponsor Number 000016