GASB 89 Capitalized Interest and GASB 91 Conduit Debt


Course Description
This presentation provides an overview of two GASB statements which may have a large impact on state and local governments.

Learning Objectives:

  • Determine why discontinuing interest capitalization as a result of GASB-89 may have pitfalls
  • Review the details of the GASB's new conduit debt statement (GASB-91) and why it may be difficult to implement for some governments
  • Discuss the potential adjustments that may need to be made for public colleges and universities that are obligors related to conduit debt issuances.

Eric S. Berman, MSA, CPA, CGMA, Partner

Eric is a nationally recognized speaker, author, thought leader and auditor with a wealth of government client experience. He brings a unique perspective to the firm's clients as a former Deputy Comptroller of the Commonwealth of Massachusetts, a chief financial officer of a state agency and an audit partner with clients ranging from a well-known stadium to statewide pension systems.

CPE Information
CPE Credits: 1.5
Field of Study: Accounting (Governmental)
Level of Knowledge: Basic
Delivery Method: Group-Internet Based

Additional Information:
This is a web-group seminar. 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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