Insights: Seminar

Government A&A Update - Las Vegas

Course Description:
The GASB is always changing and 2017 is a busy year.  Hear the latest on GASB standards in the process of being implemented this year and in the next few years, focusing on those standards that will be implemented for June 30, 2017 and beyond.  There will be plenty of opportunities to ask questions on statements that should be implemented for June 30, 2017 (GASB Statement Nos. 73, 74, 77, 80, 82, 85 and 87) during the first half of the session.  The remainder of the session will focus on GASB-81, Irrevocable Split-Interest Agreements, GASB-75, OPEB Employers, GASB-83, Asset Retirement Obligations, GASB-84, Fiduciary Activities and GASB-86, Leases.  There will also be an update of the all-important Financial Reporting Model Reexamination Project and related projects on revenue and expense recognition, note disclosure and recognition concepts.  Finally, the debt disclosures and direct borrowing, capitalized interest, equity method and going concern projects will be discussed.

Learning Objectives:

  • Identify upcoming changes to GASB, and discuss what that means to your organization
  • Discuss Irrevocable Split-interest Agreements, OPEB Employers, Asset Retirement Obligations, Fiduciary Activities, and Leases
  • Review updates to the Financial Reporting Model Reexamination Project

Eric Berman, MSA, CPA, CGMA, Eide Bailly Partner
Eric is a nationally recognized authority on governmental accounting and a thought leader on governmental issues. His public sector experience includes being a deputy comptroller for the Commonwealth of Massachusetts from 1999 to 2010, and the chief financial officer of the Massachusetts Water Pollution Abatement Trust from 1994 to 1999. He has served as the vice chairman of the Government Accounting Standards Advisory Council to GASB and chairs the Association of Government Accountants Financial Management Standards Board. Eric is a nationally recognized authority on GASB standards who has authored implementation guides and trained state and local governments. He’s also served on government-related AICPA panels and committees. Currently, Eric is a partner in the government group at Eide Bailly.

Registration: 7:30 – 8:00 a.m.
Session: 8:00 – 4:00 p.m.
NOTE: Light breakfast and lunch will be served.

8 hours

Additional Information:
These are live-group seminars. No prerequisites or advanced preparation required. For information regarding refund, complaint and program cancellation policies, please contact Jason McKeever at 701.476.8773.


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