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Governmental GAAP for State and Local Governments: Risk Disclosures
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Author: Larry P. Bailey, D. Scot Loyd, Michael A. Crawford
Description:
GASB-3 provides guidance on disclosures related to deposits, investments, and reverse repurchase agreements. GASB-40 amends GASB-3 to require additional disclosures related to deposits and investments. These standards provide users of financial statements with information to assess the risk related to a governmental entity’s investments, including repurchase agreements, deposits with financial institutions, and reverse repurchase agreements.
Governmental GAAP for State and Local Governments: Risk Disclosures course reviews the guidelines in GASB-3 and GASB-40, as well as the accounting and reporting guidelines for repurchase and reverse repurchase agreements.
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Course Details:
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Price: $25.00
Field of Study: Accounting (Governmental)
Prerequisites: Basic knowledge of accounting for governmental entities
Level: Intermediate
Advanced Preparation: None
Course was last updated on: 10/24/05
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Library:
Learning Center Core
Accounting and Audit
Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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| Credit Available For: |
Units |
| CPE |
1.0 CPE |
| QAS |
1.0 CPE |
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Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.
Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.
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