2021 GAU Course Description

Date:             

June 8 and 9, 2021 | 8:10 a.m. to 12:00 p.m. each day

Location:     

Web-based Virtual Conference 
 

Objective:    

To gain an understanding of recent activities of the Governmental Accounting Standards Board (GASB) and other topics including cyber security, data analytics, and change management. 

Content:         

June 8, 2021
GASB Update - Scott Anderson and Janeen Hathcock, GASB

  • GASB 84, Fiduciary Activities - including the Implementation Guide No. 2019-2
  • GASB 87, Leases - including the Implementation Guide No. 2019-3
  • GASB 91, Conduit Debt Obligations
  • GASB 92, Omnibus 2020
  • GASB 93, Replacement of Interbank Offered Rates
  • GASB 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements
  • GASB 96, Subscription-Based Information Technology Arrangements
  • GASB 97, Certain Component Unit Criteria, and Accounting and Reporting for IRC Section 457 Deferred Compensation Plans
  • Implementation Guide No. 2020-1 – Implementation Guidance Update
  • GASB Exposure Draft, Financial Reporting Model Improvements
  • GASB Exposure Draft, Recognition of Elements of Financial Statements
  • GASB Preliminary Views, Revenue and Expense Recognition
  • Other Current projects

June 9, 2021
Other Governmental Accounting Topics - Cherry Bekaert

  • Data Analytics
  • Leading through Change
  • Cybersecurity and Data Breaches

Instructors:   

CPE Credit Offered:         

Up to eight hours

Fields of Study:

Accounting - Governmental, Information Technology, and Personal Development

Materials:     

Available in advance on the OSC website

Instructional Delivery Method:         

Group internet based

Prerequisites:  

Must be employed by a State agency or institution that is part of the State financial reporting entity (i.e., an entity included in the State’s Comprehensive Annual Financial Report)

Advance Preparation:  

None

Level:             

Basic

DEVELOPER:  Governmental Accounting Standards Board and Cherry Bekaert

SPONSOR:  NC Office of the State Controller

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