This Governmental Audit Quality Center (GAQC) archived Web event titled, Navigating Component Units, held on April 13, 2021, helps government preparers and auditors of state and local governments better understand and navigate the Governmental Accounting Standards Board financial reporting guidance for component units, including definitions, requirements, financial statement presentations, and common areas of challenge. The event is helpful for staff newer to the governmental area, as well as for seasoned staff looking for a refresher. The following topics are covered:
-Key component unit definitions, requirements, and concepts,
-Common areas of challenge,
-Financial statement presentations, and
-Available resources.
Resources
GAQC web event archive- “Navigating component units"
1 year ago · 1013.6 KB Download
Resource available
Download the Navigating Component Units slides
File name: gaqcnavigatingcomponentunits.pdf
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