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GASB Basic Financial Statements for State and Local Governments (4151260C)
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"The impact of GASB 34, Basic Financial Statements and Management's Discussion and Analysis for state and local government, continues to reverberate in California. This course will build your understanding of GASB 34 and provide an update of GASB-related pronouncements, exposure drafts and future agenda items. You will review concepts from a California city's Comprehensive Annual Financial Report, such as basic financial statement formats, reconciliation of government-wide financial statements t

4/25/2016
When: 4/25/2016
9:30 AM - 5:00 PM
Where: Webcast/Webinar
Presenter: Gary M. Caporicci, CPA, CGFM, CFF
Contact: April Deneault
801-834-6634


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The impact of GASB 34, Basic Financial Statements and Management's Discussion and Analysis for state and local government, continues to reverberate in California. This course will build your understanding of GASB 34 and provide an update of GASB-related pronouncements, exposure drafts and future agenda items. You will review concepts from a California city's Comprehensive Annual Financial Report, such as basic financial statement formats, reconciliation of government-wide financial statements to the fund's financial statements and note disclosures and infrastructure capital assets.


Objectives:


    Identify basic GASB financial statements.
    Determine key technical elements, plus analytical and statistical matters.
    Recognize accounting, financial reporting and disclosure issues.
    Identify GASB pronouncements, exposure drafts and future agenda items.
    Determine internal controls for government and audit risk assessments using a risk-based audit approach with the COSO framework.
    Identify and review the new pension standards, GASB Nos. 67 and 68.
    Identify the pieces of a California city's Comprehensive Annual Financial Report.

     

Major Subjects:


  GASB Nos. 63 and 65, Financial Reporting of Deferred Outflow of Resources, Deferred Inflows of Resources and Net Position
    COSO for Smaller Governments
    GASB 34
    Financial crisis for state and local governments
    Survey of California Cities and Counties
   

Designed For:

CPAs responsible for financial reporting and serve government entities, including cities, counties, school districts and special districts, as well as government officials responsible for preparing financial statements.

Prerequisite:  An understanding of governmental accounting and financial reporting.

Advanced Prep:  None

Speaker:   Gary M. Caporicci, CPA, CGFM, CFF

Vendor: CalCPA

Field of Study:  Governmental A&A

Level:  Advanced

CPE Credit: 8 Hours

Acronym:  GASB

 

Registration Fees:

Members: $275

Nonmembers: $375

 

Meet the Speaker:

 Gary M. Caporicci, CPA, CGFM, CFF, is a senior partner and co-founder of Caporicci ; Larson, Inc. Certified Public Accountants, a subsidiary of MarcumLLP. Mr. Caporicci has over 30 years of audit and management experience and is responsible for the Firm's Auditing and Accounting practice. Mr. Caporicci has extensive experience and knowledge in auditing and consulting for many government agencies. He has authored many audit and accounting courses and has been a frequent speaker and lecturer at many professional organizations. He is a Core Adjunct Professor at National University teaching government accounting, auditing and other upper division and graduate courses. In 2006, Mr. Caporicci was awarded Instructor of the Year for California CPA Education Foundation. He participated as a member of the Governmental Accounting Standards Board (GASB) Task Force on Deposits and Investment Risks Disclosure (GASB No.40) and is a member of the Governing Council of the California Society of CPAs. In 2010, Mr. Caporicci was awarded The Conference Volunteer of the Year for California CPA Education Foundation.  Mr. Caporicci has written AICPA Accounting and Audit Guides for government and construction. In addition he has authored and instructed many governmental seminars and conferences.  Mr. Caporicci's was Chair of the California Committee on Municipal Accounting , Chair of the California Governmental Accounting and Auditing Committee and Chair and speaker of CalCPA's Governmental Accounting and Auditing Conference.  He is also a member of the CalCPA Council and National Reviewer for the Government Finance Officers Association.

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