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A NASACT Training Webinar
Wednesday, April 14, 2010
2:00 - 3:50 Eastern Time
As fiscal year-end for most state governments quickly approaches, it's an opportune time for financial statement preparers and auditors to get a refresher on (1) recently issued GASB pronouncements, (2) new standards that are effective for June 30, 2010, and (3) other significant projects on GASB's current technical agenda. This webinar will provide "must know" guidance for financial statement preparers and auditors.
Robert H. Attmore, GASB chair, and various members of the GASB staff will cover new GASB pronouncements along with key technical agenda items, including:
- Statement 54 (fund balance)
- Statement 14 (reporting entity) reexamination
- Service concession arrangements
- Codification of Pre-November 30,1989 FASB and AICPA pronouncements
- Statements 55 (GAAP Hierarchy) and 56 (Codification of Accounting and Financial Reporting Guidance contained in the AICPA Statements on Auditing Standards)
- Pension standards reexamination
- Statements 57 (OPEB measurements) and 58 (Chapter 9 bankruptcies)
- Service efforts and accomplishments (SEA) reporting guidelines
- Economic condition: fiscal sustainability project
Standards that will be effective for fiscal years ending June 30, 2010, will also be covered. These include Statement 51, Accounting and Financial Reporting for Intangible Assets, and Statement 53, Accounting and Financial Reporting for Derivative Instruments. Herb Maguire, director, Bureau of Financial Management, Comptroller Operations (PA), and Eric Berman, deputy comptroller (MA), will discuss key implementation issues that auditors and comptrollers need to be aware of as these new statements become effective.
Please join us for this informative training event. In addition to hearing scheduled segments from our speakers, you will be able to ask questions during a live Q&A session.
This webinar offers something for all government auditors, comptrollers, and agency accountants. Please share this opportunity with others in your government interested in this topic.
Online registration will end at 4:30 p.m. ET on Monday, April 12, so register now!
A computer with Internet access and a phone are required for this event.
Date:
Wednesday, April 14, 2010
Time:
2:00 - 3:50 p.m. ET
Speakers:
Robert H. Attmore, chair, GASB
Ken Schermann, senior technical advisor, GASB
Dean Mead, research manager, GASB
Karl Johnson, project manager, GASB
Herb Maguire, director, Bureau of Financial Management, Comptroller Operations (PA)
Eric Berman, deputy comptroller (MA)
CPE:
Two credits
Cost:
$249.00 per site (unlimited attendance) if CPE is requested; $0 if no CPE is requested
Agenda: |
2:00 - 2:05 |
Welcoming Remarks - Kinney Poynter, Executive Director, National Association of State Auditors, Comptrollers and Treasurers |
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2:05 - 2:10 |
Introduction - Robert H. Attmore, chair, GASB |
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2:10 - 2:30 |
Statement 54 (fund balance), Statement 14 (reporting entity) reexamination, and service concession arrangement
Ken Schermann, senior technical advisor, GASB |
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2:30 - 2:40 |
Codification of Pre-November 30, 1989 FASB and AICPA pronouncements, Statements 55 (GAAP hierarchy) and 56 (Codification of Accounting and Financial Reporting Guidance contained in the AICPA Statements on Auditing Standards)
Dean Mead, research manager, GASB |
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2:40 - 2:50 |
Pension standards reexamination - Karl Johnson, project manager, GASB |
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Statements 57 (OPEB measurements) and 58 (Chapter 9 bankruptcies), service efforts and accomplishments (SEA) reporting guidelines, and economic condition: fiscal sustainability project
Robert H. Attmore, chair, GASB |
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3:05 - 3:15 |
Statement 51 (intangible assets) - Herb Maguire, director, Bureau of Financial Management, Comptroller Operations (PA) |
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3:15 - 3:25 |
Statement 53 (derivatives) - Eric Berman, deputy comptroller (MA) |
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3:25 - 3:45 |
Live Q&A - moderated by Kinney Poynter and Mark Howard |
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3:45 - 3:50 |
Wrap-up - Kinney Poynter |
Register:
Register online
Instructions and Materials: |
An email will be sent Monday, April 12, by 4:30 p.m. ET to all who have registered for this conference with the instructions on how to join the conference and a link to the materials. Please note the instructional email will be sent only to the email address attached to the registration. |
Conference Objectives: |
At the conclusion of this webinar, participants will be able to:
- Recount key concepts of GASB's recently issued accounting principles.
- Recognize and discuss general details about new projects on GASB's technical agenda.
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Level of Knowledge: |
Overview |
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Experience Prerequisite: |
All government officials and employees are encouraged to attend. No advance preparation is necessary. |
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The National Association of State Auditors, Comptrollers and Treasurers is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417 or by visiting the web site www.nasba.org. |
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Speaker Bios: |
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Note: The presentations and bios are listed in the order scheduled to present |
| Robert H. Attmore, chair, GASB |
Bio |
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| Ken Schermann, senior technical advisor, GASB |
Bio |
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| Dean Mead, research manager, GASB |
Bio |
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| Karl Johnson, project manager, GASB |
Bio |
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| Herb Maguire, director, Bureau of Financial Management, Comptroller Operations (PA) |
Bio |
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| Eric Berman, deputy comptroller (MA) |
Bio |
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Presentations: |
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Note: The presentations and bios are listed in the order scheduled to present |
| Robert H. Attmore, chair, GASB |
PPT |
PDF (All GASB Speakers) |
| Ken Schermann, senior technical advisor, GASB |
| Dean Mead, research manager, GASB |
| Karl Johnson, project manager, GASB |
| Herb Maguire, director, Bureau of Financial Management, Comptroller Operations (PA) |
PPT |
PDF |
| Eric Berman, deputy comptroller (MA) |
PPT |
PDF |
"Group-Live" Forms (Attending in Groups) |
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"Group-Internet Based" Forms (Attending as Individuals) |
| CPE Request Form |
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CPE Request Form |
| Evaluation Form |
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Evaluation Form |
Sign-In Sheet
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Sign-In Sheet |
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