Date & Time: Wednesday, April 3 2019 9:00 am PDT
- Debbie Harper, Partner, LSL CPAs
- Patricia Song, Fiscal Services Manager, Irvine, CA
Audience: finance professionals, especially those with responsibility for reporting on debt
A government’s reporting and disclosure about its debt is one of the most scrutinized elements of its financial reporting. Learn what you need to know to fulfill this obligation.
- What is the current Governmental Accounting Standards Board (GASB) guidance related to accounting and financial reporting for debt and the different reporting of financing authorities among local governments?
- How do pronouncements GASB Statement No. 86, “Certain Debt Extinguishment Issues,” GASB Statement No. 88, “Certain Disclosures Related to Debt,” and GASB Statement No. 89, “Accounting for Interest Costs During the Period of Construction” apply?
- What’s an update on GASB’s current project of re-examining conduit debt reporting?
CPE Credits: If you are a member of CSMFO and wish to obtain CPE credit, you need to register and attend in your name, indicate that you wish to receive CPE credit in the registration process, and respond to at least 75% of the live polling questions. CSMFO staff will review the results and send CPE certificates via email to those who have qualified. CSMFO has waived the fee for members.