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Capital Assets: Accounting and Financial Reporting
Virtually all state and local governments use capital assets, some of which are essentially unique to the public sector. Properly accounting for these different assets can pose a real ongoing challenge for accounting and auditing professionals. The training will furnish participants with the basic information needed to properly account for capital assets and report them in financial statements prepared in conformity with generally accepted accounting principles (GAAP). *The content taught in this virtual course is the equivalent to the capital asset content taught in person in the Intermediate Governmental Accounting: Capital Assets and Long-term Liabilities class. *Capital assets related to leases, SBITAs and PPP agreements are taught in a separate virtual course.
When
11/16/2026 - 11/18/2026
Where
GFOA Learning Management System (LMS) https://learn.gfoa.org/
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