Event Overview
Course Description:
This June 30th fiscal year end, states and local governments are just coming up for air from implementing GASB Statement No. 87, Leases. But there are three other standards that will need consideration related to GASB-87:
- GASB Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements
- GASB Statement No. 96, Subscription-Based Information Technology Arrangements
- GASB Statement No. 99, Omnibus 2022
Further, some governments may be exposed to the provisions of GASB Statement No. 91, Conduit Debt Obligations.
This session will review the provisions of GASB-94, 96, 99, and 91 to get governments and auditors ready for June 30th. If there is time, a sneak peek will be provided on GASB Statement Nos. 100, 101 and the pending GASB Statement No. 102, all which may impact 2024 and beyond.
Learning Objectives:
- Organize for June 30th and beyond for GASB implementations.
- Summarize the impact of GASB Statement Nos. 94, 96, and 99 on this year’s operations.
- Discuss what the future looks like for GASB pronouncements.
Presenters:
Eric S. Berman, MSA, CPA, CGMA Partner | Eide Bailly
Eric is a nationally recognized speaker, author, thought leader and auditor with a wealth of government client experience. He brings a unique perspective to the firm's clients 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. Eric's unique background and decades of governmental accounting, auditing and controllership experience allows his clients to meet their standards and goals and achieve new success along the way. He's been recognized with several major awards for his public service and work, and his insight means he can help you solve problems before they happen.
Nathan Edelman, CPA, Partner | Eide Bailly
Nathan specializes in audits of local governments. Over the last 14 years, he has provided audits and accounting services to a range of organizations, focusing primarily on transportation agencies, municipalities, school districts and special districts in the San Francisco Bay Area and throughout Northern California. He has performed federal single audits of entities receiving over one-hundred million dollars in federal grants. His single audit experience includes audits of programs from the United States Department of Transportation, United States Department of Education, and a variety of other federal agencies.
CPE Information
CPE Credit: 2
Field of Study: Accounting (Governmental)
Level of Knowledge: Intermediate
Delivery Method: Group-Internet Based
Additional Information: This is a Group-Internet Based Webinar. No prerequisites or advanced preparation required. For information regarding a complaint and/or program cancellation policies, please contact Mye Collins.