Governmental GAAP: Comprehensive Annual Financial Report (Second Edition) (Currently Unavailable)

Author: James F. Green, CPA

This two CPE hour course provides an introduction to the comprehensive annual financial report that generally accepted accounting principles (GAAP) require of a state or local government.

Note: This course does not contain audio.

Publication Date: April 2017

Topics Covered

• Accounting

Learning Objectives

• Enumerate the general requirements for a government's comprehensive annual financial report
• Identify the basic financials statements (and notes) that apply government-wide and to individual funds
• List supplementary information required and distinguish between information that precedes and information that follows the basic financial statements
• Explain the topics required to be discussed as management's discussion and analysis of financial activities

Level
Overview

Instructional Method
Self-Study

NASBA Field of Study
Accounting (Governmental) (2 hours)

Program Prerequisites
None

Advance Preparation
None