Finance Course
May 30, 2023
Jeanne Yamamura, CPA, Ph.D.
In-Person
This 4-day course (3 mornings only and 1 full day – 20 CE) is geared primarily toward accountants for governmental units who already have a basic knowledge of introductory accounting principles. It focuses on preparing for the year-end close in the governmental funds, specifically, the General Fund.
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Accounting Course
June 19 - 24, 2023
Frank Crawford, CPA
In-Person
Several new GASB accounting standards have recently became effective that alter the historical landscape of how lease accounting has always been performed (GASBs 87 and 96). In addition, a new GASB accounting standard has also been issued related to the accounting and financial reporting of public-private and public-public partnerships (GASB 94). GASB 87 not only does away with the methodology of previous accounting for leases, but also introduces new concepts for what a lease is, and even more importantly what is not a lease, and also provides new guidance on how to determine the true “term” of a lease for accounting and financial reporting purposes.
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