||Understanding Issues of Significance to Stand-Alone BTAs Resulting From Select Recent GASB Standards
Special-purpose governments engaged only in business-type activities (BTAs) have unique financial reporting considerations. Register today for the live Governmental Audit Quality Center webcast Understanding Issues of Significance to Stand-Alone BTAs Resulting From Select Recent GASB Standards, which will focus primarily on stand-alone BTAs that have component units rather than general-purpose governments with BTAs in their reporting entity.
If you are an auditor or preparer of governmental hospitals or health care providers, governmental colleges or universities, public utilities, or another special-purpose government that is a BTA, please consider attending this session. It will be presented by members of three different AICPA Expert Panels: Health Care, Not-for-Profit, and State and Local Governments.
||Coming Soon! XBRL U.S. GAAP Certificate Program
The AICPA has partnered with XBRL US, the original U.S. GAAP Taxonomy creator, to develop the XBRL U.S. GAAP Certificate. This intensive, online training program provides definitive guidance for filers on how to create high-quality XBRL financials for SEC reporting.
XBRL U.S. GAAP Certificate holders will have proof that they have successfully completed an in-depth, 30+ hours program to build XBRL financial statements using any tool or service. The certificate was developed by XBRL US, creator of the original U.S. GAAP Taxonomy, with input from FASB, accounting firms and XBRL tool/service providers, and the AICPA, which has been delivering high-quality accounting education to the profession for decades. Modules will cover the following:
- Understanding XBRL and the U.S. GAAP taxonomy
- Reviewing and validating XBRL documents
- Creating the extension taxonomy and building the instance document
- Transitioning to a new release of the taxonomy
- Using the SEC Edgar Filer Manual
- Creating individual financial statements
- Detailed footnote tagging in 20+ categories, for example, pensions, debt, acquisitions, leases, fair value measures, segments, tax, business combinations, commitments and contingencies, and more
More information and periodic updates