Course Description:
The GASB has released a wide-ranging preliminary views document potentially changing the way governments recognize revenues and expenses in the future. Hear what the GASB is considering in the last of this three-part series, with this webinar focusing on the principles of expense recognition, measurement of transactions and the short-term financial resources model for revenues and expenses for governmental funds.

Learning Objectives:

• Understand the framework for Expense Recognition
• Understand the differences between Category A and Category B expenses
• Understand the differences the model GASB is considering in comparison to current GAAP
• Understand the differences that may impact governmental fund revenue and expense recognition

Presenter:
Eric S. Berman, MSA, CPA, CGMA, Partner, Eide Bailly
Eric is a nationally recognized speaker, author, thought leader and auditor within governmental accounting. He brings a unique perspective as a former Deputy Comptroller of the Commonwealth of Massachusetts, a chief financial officer of a state agency and an audit partner with clients ranging from a well-known stadium to statewide pension systems. He's been recognized with several major awards for his public service and work.

CPE Information
CPE Credits: 1
Field of Study: Accounting (Governmental)
Level of Knowledge: Basic
Delivery Method: Group-Internet Based

Additional Information: This is a Group-Internet Based Webinar. No prerequisites or advanced preparation required. For information regarding refund, complaint and program cancellation policies, please contact Amy DeGeorge.