Checkpoint Learning

    Checkpoint Learning

    Course Detail

    GASB Statement No. 54 - Fund Balance Reporting and Governmental Fund  

    CATEGORY: Accounting & Auditing
    COURSE ID: CLGARB, VERSION 9.00
    1 2 3 4 5
    (47)
      Online & Mobile
    3 CPE Credits
    Level: Intermediate

    The course, GASB Statement No. 54: Fund Balance Reporting and Governmental Fund Type Definitions, discusses the purpose and scope of Government Accounting Standards Board Statement (GASBS) No. 54. It provides an overview of the fund classification hierarchy and the definitions of each fund type as clarified by GASBS No. 54. The course also provides an overview of reporting requirements for governmental funds.

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