Instructor

A new GASB accounting standard has recently became effective that alters the historical landscape of how lease accounting has always been performed.  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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A new GASB accounting standard has recently became effective that alters the historical landscape of how lease accounting has always been performed.  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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From electronic workpapers and innovative writing and report formats, auditors are using new techniques and processes throughout the audit cycle.  This session will consider, in workshop format, new techniques and processes in audit tools ranging from workpapers to graphics and from report design to clear writing.  Bring your best practices, ideas, and questions for this interactive workshop on techniques to streamline the audit process from design to fieldwork to reporting.

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This session will take a detailed look into more recent GASB standards that have been issued and become applicable, including GASB 87 on Leases, GASB 96 related to Subscription-Based Information Technology Arrangements (SBITA), Statement 94 on Public-Private or Public-Public Partnerships (P3s), and many more.  In addition, this session will take a look at the future of standard-setting and where the GASB may be going next.

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Wow, what a year.  Even before the COVID-19 pandemic, GASB’s standard-setting activity had actually slowed to a more manageable level in 2020 after several very busy years.  However, that slower pace is set to pick up again with the implementation of many of the standards whose effective dates were initially postponed by GASB 95.  In this session, we will talk about fiduciary activity accounting and the new financial reporting requirements related to leases, along with several other pending GASB statements. In addition, several newer projects are closer to completion, with newer standards immanent.  We will also address the “big 3” project, which includes a proposed new financial reporting model. Whoop!  Whoop!  Who’s ready for the GASB Update!?!

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This session will discuss the various types of audits that are currently performed, why each type of audit has a specific purpose, the various standards that apply to audits, the various reporting requirements, and some basic auditing techniques related to various transactions classes, account balances, disclosures and other events

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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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