GASB’s Lease Standard: Are you Ready?

Description

Implementation challenges and key auditor considerations

In this webcast, you’ll learn about the GASB lease standard that will take effect for fiscal years beginning and after June 15, 2021.

In addition to an overview of the single model for recording leases, you’ll gain insights about:
– Tips and strategies for auditing lease liabilities and related financial statements
– Relevant assertions and identified risks
– How to apply substantive audit procedures
– The impact of GASB Statement No. 96, Subscription-Based Information Technology Arrangements

Learning Objectives

– Apply the single model for recording leases
– Identify implementation challenges related to GASB 87
– Identify key auditor considerations
– Determine the impact of GASB 96 on the implementation of GASB 87

Major Topics

* An overview of the single model for recording leases
* Implementation challenges related to GASB 87
* Strategies for substantive audit procedures
* The impact of GASB Statement No. 96

Provider
AICPA
Course Level
Intermediate
Professional Area of Focus
Accounting and Auditing
Accounting & Auditing
CPE Field of Study
TBD
Accounting (Governmental)
1
Who Should Attend

* Auditors
-* Preparers of governmental financial statements
-* accounting and finance professionals

Prerequisites

Knowledge of GASB literature and SLG financial statement audits

Advanced Preparation

None

Location
Online – AICPA Platform
Event Information
When
Jun 23, 2022
2:00 pm - 4:00 pm EDT
Location
Online – AICPA Platform
Total CPE Credits
2
Format
Webcast Replay

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GASB’s Lease Standard: Are you Ready?


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