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Course/Product Description
Title:

GASB 65 - Items Previously Reported As Assets And Liabilities

SKU:WC-1014340
Date / Time: Recorded
Format: Webinar
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Description:

First year accounting students are taught that assets equal liabilities plus equity. GASB 65 and its related pronouncements make this equation obsolete for state and local government financial statements.

This live webinar will help you understand these new classifications of items that were previously reported as assets and liabilities. This webinar will also help you to conceptually understand deferred outflows and inflows of resources and help you to better understand their impact on governmental financial statements.

Agenda

Understanding Deferred Outflows and Inflows of Resources
Display of Deferred Outflows and Inflows of Resources on the Statement of Net Position
Changes to Accounting for Assets and Liabilities Under GASB 65

  • Refundings of Debt
  • Debt Issuance Costs
  • Leases
  • Sales of Future Revenues
  • Nonexchange Transactions
  • Insurance Activities – Acquisition Costs
  • Lending Activities
  • Mortgage Banking Activities
  • Regulated Operations
  • Revenue Recognition in Governmental Funds
  • Use of Term Deferred
  • Major Fund Criteria
  • Other Items That May Give Rise to Deferred Inflows and Outflows of Resources
FACULTY

Warren Ruppel CPA
  • Partner in the nonprofit and government services group at Marks Paneth LLP, a mid-sized accounting firm based in New York, with responsibility for its government auditing practice
  • Formerly the assistant comptroller of accounting for the city of New York, with overall responsibility for the city’s accounting and financial reporting, including its implementation of GASB 34
  • Earlier in career with KPMG and Deloitte & Touche, serving numerous government audit clients
  • Writer of several books, including Wiley’s GAAP for Governments and Government Accounting Made Easy
  • Member of the Accounting and Auditing Committee of the New York State Government Finance Officers Association
  • Member of the Special Review Committee of the national Government Finance Officers Association
  • Appears quarterly as the government specialist on the CPA Report distributed by SmartPros


Cannot Attend The Live Presentation?

This presentation is also available in a recorded format, in CD version, as shown in the pricing options below.

About Webcasts / Audio Conferences / Podcasts:

Webcasts, audio conferences, and podcasts are presentations that you attend via the Internet, phone, or mobile device at a specified date and time for "live" versions, or at your convenience for "recorded" and "On-Demand" versions.

The live versions are interactive, meaning that participants can ask questions in real time, plus are a very cost-effective form of training because 1) you receive fast, convenient learning without any out-of-office time; 2) you can invite as many colleagues as you'd like to listen in on a single phone line; 3) you incur no travel expenses; and 4) you and your colleagues are back at work immediately after the session ends!

And though with recorded versions you do lose the ability to ask questions, you gain the ability to hear the presentation numerous times and to share it with others in your office.

Handout materials and the phone number for live presentations are made available to you prior to the event via email from the presenter and from the "MyAccount" link on the menu bar. Copies of the presentations are included with recorded versions.

About The Provider: Lorman Education Services has provided educational seminars and online training for professionals since 1987.

Since then, we've kept thousands of professionals in the United States and internationally current on the most pressing topics in a rapidly changing marketplace of ideas. Like you, we understand the need for concise, accurate information.

That understanding underlies each Lorman course, presenting the latest information on the laws and regulations critical to your organization's successful daily operations.

Moreover, each course receives our painstaking attention to be certain both the faculty and participants receive the individual attention necessary to achieve maximum benefit from the materials.
More Info: Contact Us For More Information
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