GASB 34: Financial Reporting Requirements for State and Local Governments

This event qualifies for Various CPEs

Gain new insights with a comprehensive overview of government financial reporting from beginning to end.



Recent financial difficulties of state and local government finances, highlighted by some noteworthy bankruptcy filings, have prompted increased attention on governmental financial statements. The financial statements of these governments and governmental entities can be very confusing, even for the experienced accountant. This topic will explain the overall financial reporting model used by governments under GASB 34 and help you understand the types of information that can be gleaned from the financial statements and what that information means. The topic will also discuss some very important accounting areas (such as pensions) and how those accounting areas are reflected in governmental financial statements.



Learning Objectives


  • You will be able to identify the difference between a measurement focus and basis of accounting.

  • You will be able to discuss the differences between GAAP financial statements and a CAFR.

  • You will be able to explain basic components of GAAP financial statements.

  • You will be able to review new accounting rules on the horizon.

Speaker and Presenter Information

Warren Ruppel, CPA

Relevant Government Agencies

State & Local Government

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Event Type

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Wed, Oct 16, 2019, 1:00pm - 2:30pm ET


Webinar Attendee:  $79.00

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Lorman Education Services

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