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GASB Hits the Century Mark! Turning the Page to GASBs 100 and 101
February 27 @ 1:00 pm – 2:00 pm EST
Free
1 CPE credit
In this course we will look at two of GASB’s newest pronouncements related to Compensated Absences and Accounting Changes and Error Corrections.
Join two Cherry Bekaert Directors, Danny Martinez and Scott Anderson, as they give clear guidance on what’s changed and what’s stayed the same, as well as strengthen understanding with practical example scenarios.
Attendees will also be provided an opportunity to receive our free “GASB 101 Buckets” template to help with analyzing the different types of compensated absences to guidance in GASB 101.
Learning Objectives:
- Understand the differences between a change in accounting principle, change in accounting estimate, and change to or within a financial reporting entity
- Identify what meets the definition of an error correction
- Assess your government’s compensated absences policies against new recognition criteria
- Describe the types of leave with recognition exceptions
Speakers
Danny Martinez, CPA, CGFM | Managing Director, Cherry Bekaert
Scott Anderson, CPA | Director, Cherry Bekaert
CPE Accreditation
- Delivery Method | Group Internet Based
- Recommended CPE credit | 1 hour CPE
- Recommended Field(s) of Study | Accounting (Governmental)
- CPE Capability | Technical Expertise / Problem Solving
- Prerequisites | None
- Program Level | Basic
- Advanced Preparation | None
