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What is an Accounting Change vs. an Error? — Implementing GASB-100

February 20 @ 1:00 pm 3:00 pm EST

Free 2 CPE

Changes in accounting principles and estimates to or within the reporting entity are challenging to navigate, even by the most informed preparers. This session will help you understand GASB Statement No. 100: Accounting Changes and Error Corrections.

Learning Objectives

  • Summarize the types of accounting changes and how they differ from errors.
  • Explore the distinctions between GASB-100 and previous GAAP.
  • Determine how to best implement GASB-100 and prepare the accompanying disclosures.
  • CPE CREDITS2
  • FIELD OF STUDYAccounting (Governmental)
  • LEVEL OF KNOWLEDGEBasic
  • DELIVERY METHODGroup-Internet Based

CPE Sponsors

Eide Bailly LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org

Additional Information

This is a Group-Internet Based Webinar. No prerequisites or advanced preparation required. CPE credit will only be granted to those that attend the live webinar. CPE credit will not be available for watching the recording. For information regarding a complaint and/or program cancellation policies, please contact Mye Collins.

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