Checkpoint Learning

Checkpoint Learning

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

CATEGORY: Accounting & Auditing
COURSE ID: CLGARB, VERSION 9.00
(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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