CPAR GOV - Accounting & Financial Reporting

CPAR GOV/NFP - Vol. 2019 - No. 3 - 01 - Deferred Compensation Plans, Conduit Debt Obligations and Other Issues

Course Overview
The GASB has recently proposed new accounting and financial reporting guidance on IRC Section 457 deferred compensation plans. The GASB has also improved their existing standards to provide a single method for government issuers to report conduit debt obligations and related commitments. Marks Paneth’s Warren Ruppel provides an update on these developments and reviews the latest on public-private partnerships and the GASB’s recently proposed guidance addressing various accounting and financial reporting issues.

Learning Objectives:

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

  • Recognize the changes proposed by the GASB's Exposure Draft on IRC Section 457;
  • Identify the major elements of GASB Statement No. 91, Conduit Debt Obligations;
  • Recognize why GASB issued an Exposure Draft on public-private partnerships;
  • Identify the key parts of GASB's Exposure Draft on various accounting and reporting issues identified during the implementation and application of certain GASB. pronouncements

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 : CPAR1419-FM

Release Date : 11/04/2019
Expire Date : 11/26/2021
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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