This course discussed the accounting and financial reporting of recently issued GASB pronouncements effective in the current and upcoming years. Topics included: reporting for certain Asset Retirement Obligations; disclosures related to debt, including direct borrowings and direct placements; identification of fiduciary activities and how those activities should be reported; reporting of majority equity interests; accounting and financial reporting for leases; and accounting for interest costs incurred before the end of a construction period. In addition, this course highlighted certain projects currently being assessed by GASB and the potential implications for governmental entities.
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May 15, 2019