GASB 34: Financial Reporting Requirements for State and Local Governments
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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.
Warren Ruppel, CPA, Marks Paneth LLP
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