GASB Financial Reporting Requirements
The impact of GASB 34 for local governments continues to reverberate
Sacramento Campus
GASB 34, Basic Financial Statements – and Management’s Discussion and Analysis – continues to change the way counties prepare and review their financial reports. This course will build you understanding of GASB 34, and provide an update of GASB-related pronouncements, exposure drafts and future agenda items. Participants review key concepts such as basic financial statement formats, reconciliations of government-wide financial statements to the funds financial statements, note disclosures and infrastructure capital assets. The class also highlights accounting, financial reporting and disclosure issues; new pension standards: GASB 67 and 68; and review of the county Comprehensive Annual Financial Report. Eligible for CPE credits for CPAs.
Instructor: Kenneth H. Pun, CPA, CGMA is the Managing Partner of the Pun Group Accountants and Advisors.
