Governmental Accounting Conference
Materials for this conference will be electronic only. The Montana Society of CPAs’ Governmental Audit, Accounting and Financial Reporting Committee is proud to present a conference that focuses on accounting, auditing and reporting issues affecting Montana’s local governments. This conference has been designed for auditors of local governments, representatives of city, county, town and district governing boards and accountants from city, county, town and school district business offices.
David Bean, is the director of research and technical activities for the Governmental Accounting Standards Board. He assigns and provides oversight to the GASB’s research, technical and administrative activities.
- - - GASB Update - With OPEB still fresh in our memories, it is now time to begin focusing on the next bank of new GASB standards. Fiduciary activities, leases and related implementation guides are all front and center. In addition, the Board has tackled a number of practice issues. This session will address what you need to know to implement these new standards and also focus on the GASB’s current technical agenda. The financial reporting model and revenue and expense recognition projects continue to move through due process. They have now been joined by the note disclosure framework project. Come hear about the future of governmental accounting and financial reporting and how you can help shape that future.
Rick Reisig, CPA, Anderson ZurMuehlen, is chairman of NASBA’s Standards Setting Advisory Committee, sits on the Private Company Council’s Agenda Consultation Group, and is a past member of NASBA’s CBT Examination Administration Committee, Relations with Member Boards Committee, Compliance Assurance Committee, CPA Licensing and Examinations Committee, the AICPA’s Board of Examiners and Practice Analysis Sponsor Advisory Group.
- - - The New Yellow Book: Government Auditing Standards, 2018 Revision
This course will review the guidance in the New Yellow Book, focusing on revisions regarding ethics/independence, competence/CPE and quality control/peer review.