Learn how to successfully identify and account for intangible assets within your organization.
The implementation of GASB 34 raised many questions regarding accounting and financial reporting for capital assets, specifically intangible capital assets. This created inconsistencies in accounting for intangible assets across state and local governmental entities. This presentation outlines GASB Statement No. 51, Accounting and Financial Reporting for Intangible Assets. Attendees will learn about the reasons for the implementation of the standard, as well as how to successfully identify and account for intangible assets within their organization.
Learning Objectives
- You will be able to define Intangible Assets per GASB Statement No. 51.
- You will be able to explain to other department heads within your organization what expenditures within their budget would quality as intangible assets.
- You will be able to recognize the difference between intangible assets under GASB 51 and Subscription Based IT Arrangements Under GASB 96.eview activity within your government and determine if they should be recorded as Intangible Assets in accordance with GASB 51.
- You will be able to review activity within your government and determine if they should be recorded as Intangible Assets in accordance with GASB 51.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
| Why Do We Have the Standard? | |
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| GASB 51 – Economic Resources Measurement Focus | |
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| GASB 51 – Current Financial Resources Measurement Focus | |
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| Impacts From Future Standards | |
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Credit
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
Live Webinar Registration
CPE 1.2 including Accounting (governmental) 1.2
- Noggin Guru, Inc. dba Lorman Education Services and BankersHub 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 web site: www.nasbaregistry.org. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 1.2 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Accounting (governmental) for 1.2 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.
Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
Who should attend?
This live webinar is designed for accountants, CPAs, CFOs, controllers, finance managers and directors, city managers, county and municipal officials, administrators, and executive directors.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Daniel Anderson, CPA
Mauldin & Jenkins, LLC
- Partner with Mauldin & Jenkins, LLC in the Bradenton, FL office
- Specializes in governmental auditing in the state of Florida
- Frequently speaks at Florida GFOA events from state level to chapter level
- Member of AICPA, GFOA, FGFOA, FICPA, and Bradenton Kiwanis
- B.S. degree in accounting, The Florida State University
- Can be reached at [email protected] or 941-747-4483
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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