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GASB's Lease Standard: Are you Ready? (Rebroadcast)
Government
Webcast

GASB's Lease Standard: Are you Ready? (Rebroadcast)

Learn what auditors need to know about GASB’s lease standard (GASB Statement No. 87), effective June 15, 2021.

Do you have an AICPA or CIMA membership? Log in to apply your member discount.

Format

Webcast

NASBA Field of Study

Accounting (Governmental)

Level

Intermediate

CPE Credits

2

Instructor

Chris Pembrook, Jeff Markert

Availability

3 months

Product Number

WC3751859

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Product Details

Implementation challenges and key auditor considerations

This rebroadcast of a February 2022 GAQC web event will cover what auditors need to know about GASB’s lease standard.

Are you ready to audit clients implementing GASB Statement No. 87, Leases? If not, this event is just what you need because GASB 87 is effective for the first time for your upcoming June 30, 2022, fiscal year end audits. The event will:

  • Cover both lessee and lessor perspectives
  • Provide practical application tips and strategies for auditing lease liabilities and related financial statements amounts
  • Relevant assertions and identified risks
  • How to apply substantive audit procedures
  • The impact of GASB Statement No. 96, Subscription-Based Information Technology Arrangements

Key Topics

  • Government Accounting
  • Government Auditing

Learning Outcomes

  • Apply the single model for recording leases
  • Identify implementation challenges related to GASB 87
  • Identify key auditor considerations
  • Determine the impact of GASB 96 on the implementation of GASB 87

Who Will Benefit

  • Auditors
  • Preparers of governmental financial statements
  • Accounting and finance professionals
More Details
NASBA Field of Study
Accounting (Governmental), Auditing (Governmental)
Level
Intermediate
Prerequisites
Knowledge of GASB literature and SLG financial statement audits
Access
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
Duration
2 hrs
Pricing
Do you have an AICPA or CIMA membership? Log in to apply your member discount.

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2 to 5 registrants

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6+ registrants

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US customers call 1-800-634-6780 (option 1)

Contact us
Speakers
Chris Pembrook
MBA, CGAP, CPA, CRFAC
Chris Pembrook, MBA, CGAP, CPA, CRFAC is a Shareholder at Crawford & Associates, P.C. The accounting firm is located in Oklahoma City, Oklahoma, and specializes in providing auditing, consulting, and accounting services solely to governmental entities. Prior to joining the firm, he served as the Chief Financial Officer of the Oklahoma Police Pension & Retirement System and the Deputy Director of the Local Government & Special Services Division of the Oklahoma State Auditor & Inspector’s Office. He is currently serving as a committee member of the AICPA State and Local Government Expert Panel and the Oklahoma Society of CPAs Government Accounting & Auditing Committee. He also was selected to serve on the joint COSO-ACFE Task Force for the development of the group’s Fraud Risk Management Guide.
Jeff Markert
Jeff Markert, CPA, is a Partner with KPMG LLP with more than 22 years of experience serving state and local governments. Jeff recently transferred to KPMG’s Department of Professional Practice in New York City. In this role, he devotes significant time to emerging issues related to governments, including working with GASB in the development and implementation of new standards and providing technical assistance and training to KPMB personnel throughout the United States. Prior to joining KPMG’s Department of Professional Practice, Jeff spent 19 years in KPMG’s Chicago office and was the practice leader for KPMG’s Midwest public sector audit group. In this role, Jeff was responsible for government audit services and also served as the engagement partner for many of their larger and more complex state and local government entities. Jeff also currently serves as the Chair of the AICPA State and Local Government Expert Panel.
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