How to Account for Investments

Training Type: 
Course Status: 
New Course
Date and Time: 
Jul 30 2014 - 2:00pm to 4:00pm  EDT
Field of Study: 
Accounting – Governmental
CPE Credits: 
Member Price: 
Non-Member Price: 
Who Will Benefit: 

Accounting or auditing professionals responsible for preparing or auditing the financial statements of a state or local government.

Program Description: 

The Governmental Accounting Standards Board (GASB) has issued a number of standards that apply directly or indirectly to accounting and financial reporting for investments. This seminar examines the practical application of this guidance and related note disclosure. Topics examined include: timing of recognition of purchases and sales, valuation, purchased interest, pooled cash and investments, repurchase agreements, reverse repurchase agreements, securities lending arrangements, and derivatives.

Seminar Objectives: 

To provide participants with a comprehensive understanding of how to display and disclose investments in state and local government financial statements.

Registration Form: