3-D Accounting: Developments in Debt Disclosures and Derivative Instruments

Training Type: 
Date and Time: 
Jan 20 2021 - 2:00pm to 4:00pm  EST
Field of Study: 
Accounting – Governmental
CPE Credits: 
Member Price: 
Non-Member Price: 
Program Description: 

Governments already have several required disclosures for debt, but users of financial statements continually want more. As a result, finance officers must now become familiar with the latest round of new reporting requirements for debt. In this session, speakers will discuss what constitutes debt and the additional debt disclosures required by GASB 88, the issuance of GASB 91 for conduit debt, and the soon-to-be-issued new guidance on derivatives related to changing from LIBOR to SOFR.