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What's Changing in A&A for Governmental Entities (2024)
We kick off this course with a look at the GASB standards that are effective this year including GASB 100, Accounting Changes and Error Corrections and GASB 101, Compensated Absences. We will then switch to audit sign of the house with the changes in the 2024 Yellow Book. We'll close by examining the impact of the 2024 Compliance Supplement on Single Audits and the changes to the Uniform Guidance.
Upon completing this course, learners will be able to:
- Recall the impact of GASB 100 and 101 on financial reporting for governments
- Recall the impact of GASB standards effective in 2024
- Recognize the changes to Chapter 5 of Yellow Book
- Identify changes to Single Audits as a result of the 2024 Compliance Supplement Recognize the changes to Uniform Guidance