CPAR GOV - Accounting & Financial Reporting

CPAR GOV/NFP - Vol. 2020 - No. 2 - 01 - GASB Authoritative Guidance and Effective Dates

Course Overview
In March 2020, the Governmental Accounting Standards Board (GASB) received several requests from individuals and organizations to delay the effective dates of pronouncements that were currently being implemented or that would be implemented this year. The majority of these requests were a result of the COVID-19 pandemic causing difficulties with financial reporting due to everyone being in a remote work environment. Warren Ruppel, CPA, partner at Marks Paneth LLP, discusses some of the statements that have been postponed.

Learning Objectives:

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

  • Identify stakeholder concerns surrounding the COVID-19 pandemic,
  • Determine the scope and applicability of GASB Statement No. 95,
  • Specify the GASB statements addressed in Implementation Guide 2020-1, and
  • Identify the objective of GASB Statement No. 91.

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 : CPAR1459-FM

Release Date : 07/15/2020
Expire Date : 09/08/2022
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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