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Distance Learning

OD: GASB Implementation Necessities

Recorded May 13, 2009


GASB Implementation Necessities is a must program for public institutions. Statements addressing pollution remediation and the fair value of land and other real estate are effective this fiscal year. The nature of derivative and intangible asset requirements compel knowledge and assessment now. In addition, current market conditions and the status of UMIFA / UPMIFA in your state call for a deeper understanding of the net asset categorization of donor restricted endowments held by public colleges and universities.

This program will review GASB literature, what institutions are doing to comply, and provide an audit perspective.

What You Will Learn:

  • How to prepare for derivative disclosures and implementation
  • An understanding of cross departmental communication and documentation needed to assess pollution remediation issues
  • Operational tracking requirements related to intangible assets
  • The difference between internally developed intangible assets and the by-products of research
  • The impact that unrealized losses, spending, and recoveries have on net asset classes

Who Should Participate?

  • AVPs of Finance and Administration
  • Controller / Comptrollers
  • Financial reporting directors and managers

Meet the Presenters:

  • Mary Case, Partner, Government and Not-for-Profit Group, Moss Adams, LLP
  • Sandy Brown, Comptroller, The Texas A&M University System and Chair, NACUBO Accounting Principles Council (APC)
  • Ken Wilson, Associate Comptroller, Purdue University, NACUBO APC member
  • David Boling, Associate Comptroller, University of Virginia

Course Information:

  • Course Level: Advanced
  • Length: 120 minutes
  • Prerequisites: none


Member: $0.00
Non-Member: $49.00

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