CPAR GOV - Accounting & Financial Reporting

CPAR GOV/NFP - Vol. 2019 - No. 1 - 01 - Current Agenda: From Going Concern to Lease Accounting

Course Overview
Besides its reexamination of the financial reporting model, the Governmental Accounting Standards Board has added numerous other projects to its agenda. According to Warren Ruppel, a partner in the firm of Marks Paneth LLP, accountants and auditors should pay attention to the GASB initiative involving going concern in light of the issuance of SAS 126. In addition to noting the status of other agenda projects, he also details the steps you should be taking to successfully implement the rules on lease accounting.

Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Recognize what is on GASB’s agenda in addition to the “Big Three”;
  • Identify the characteristics of a conduit obligation;
  • Recognize the issues relating to GASB’s reexamination of Statement 16; and
  • Identify the issues GASB is looking at related to going concern.

Prerequisites/Advanced Preparation:

Work experience in government accounting or auditing, or an introductory course in government accounting.

Speaker / Author:

CPAR Government/Not-For-Profit
SmartPros Ltd. is a leader in online and offline continuing education for accounting, finance and engineering professionals. With over 2,000 hours of content, SmartPros has been providing mandatory continuing education products since 1981. SmartPros provides services and content to its professional and corporate clients, in a variety of media including Web, CD-ROM, and video. In the accounting market, SmartPros also has a predominant news and information portal which receives 200,000+ visits per month and provides services to over 100,000 subscribers. SmartPros' customers include 50% of the Fortune 500, as well as the major firms and associations in each of its professional markets.


Price (USD)

Standard: $69.90


Course Code : CPAR1391-FM

Release Date : 05/29/2019
Expire Date : 07/17/2021
Credits :
CPE 2.00
QAS 2.00

Length : 1hr 40min
Course Level : Update
Course Type : Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Accounting - Governmental

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