Overview
This course begins with a look at the GASB standards effective this year, including GASB 100, Accounting Changes and Error Corrections and GASB 101, Compensated Absences. We'll include practical application of the topics in the form of case studies.
Prerequisites
Prior experience with governmental financial reporting
Objectives
- Recall the impact of GASB 100 and 101 on financial reporting for governments
- Recall the impact of standards effective in 2024
Highlights
- Compensated Absences
- Error Corrections
- Accounting Changes
