0091 - Online GASB 84: Accounting for Fiduciary Activities
Please note there are two methods to register for this course. Click the Single Registration button to register and pay online. To request an invoice, click the Single Registration button, and then select Checkout. Log in with your account information. Under payment method, select "Request for Invoice." Once you click this option, you must then select "Company Invoice" under Choose Payment Method. You will receive an email with the invoice attached.
Upon successful completion of this course, the participant should be able to
recall the criteria for identifying fiduciary activities
differentiate between the generic funds within the fiduciary category
recall the financial reporting requirements within the CAFR or basic financial statements for the Statement of Fiduciary Net Position and the Statement of Changes in Fiduciary Net Position
discuss practical steps for implementing the new standard
Credits: Participants will earn 1 CPE, .1 CEU, 1 Contact Hour
Attendance Policy: Not applicable, self-study
Field of Study: Accounting - Governmental
Who Should Attend: This session is for anyone involved in preparing or auditing state and local financial statements
Advance Preparation: None
Program Level: Overview
Delivery Method: QAS Self Study
Final exam is required with a minimum score of 70%, one retest is allowed. Should you not pass the second attempt, you will be required to register for the course again.
- Complete the course's required online quizzes and exercises within 30 days of receiving the "Welcome" email with course URL, username and password information.
University of Georgia, Carl Vinson Institute of Government, 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: https://www.nasbaregistry.org
Contact: For more information regarding refunds, concerns, and program cancellation policies, please contact Sue Joe, firstname.lastname@example.org.
Applies Towards the Following Certificates
- Budget and Financial Management Continuing Education Hours Certificate : Continuing Education (CE)
- Finance Officer Level I & II Continuing Education Hours Certificate : Continuing Education (CE)
- Level II Finance Officer Certification : Elective Courses