[AfriAm-Smith] GASB 65 - Items Previously Reported as Assets and Liabilities

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GASB 65 - Items Previously Reported as Assets and Liabilities
Sep 9 - 1pm ET

Learn More
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Credits*: CAC, CLE, CPE

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Increase your knowledge base with lessons on GASB 65 new classification of items previously reported as assets and liabilities.

First year accounting students are taught that assets equal liabilities plus equity. GASB 65 and its related pronouncements make this equation obsolete for state and local government financial statements. This live webinar will help you understand these new classifications of items that were previously reported as assets and liabilities. This webinar will also help you to conceptually understand deferred outflows and inflows of resources and help you to better understand their impact on 
governmental financial statements.

Learning Objectives
•	You will be able to explain deferred outflows and inflows of resources.
•	You will be able to identify debt issuance costs.
•	You will be able to discuss nonexchange transactions.
•	You will be able to review mortgage banking activities.



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				Warren Ruppel CPA Marks Paneth LLP 
			
		
		
		
		 
		 
	

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