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DESCRIPTION:The current financial reporting model used by state and local g
 overnments is contained in GASB Statement No. 34\, generally became effect
 ive in 2002 for most governments. This model did not substantially change 
 the accounting and financial reporting for governmental funds\, most notab
 ly the general fund. GASB has now added a project to its agenda to examine
  reporting for governmental funds and what information should be conveyed 
 in external financial statements. An Invitation to Comment (ITC) was issue
 d by GASB in December 2016 that considers three alternatives to reporting 
 governmental funds. This webinar will focus on the three alternatives.\nPr
 esenters: David R. Bean\, Director of Research and Technical Activities\, 
 Governmental Accounting Standards BoardFrederick G. Lantz\, Partner-in-Cha
 rge\, Government Services\, Sikich LLPLearning Objectives:  Participants c
 ompleting this session will be able to:1. Understand the concepts of the t
 hree alternatives contained in the ITC 2. Explore how the alternatives wou
 ld impact a government’s governmental funds3. Learn specifially how the al
 ternatives would impact the general fundDelivery method: Group Internet Ba
 sedProgram Level: OverviewPrerequisites: No prerequisites required Advance
 d Preparation: No advanced preparation requiredField of Study: Accounting 
 (Governmental)Earn about 1.5 CPE credit
DTEND:20170111T000000
DTSTAMP:20260522T131837
DTSTART:20170111T000000
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SEQUENCE:0
SUMMARY:GASB Reexamines the Financial Reporting Model
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