2019 Governmental Accounting Update - Agenda

Time Description
8:15 – 8:20 Call to Order - Michael Euliss, Office of the State Controller,
Communications/Government Relations/Training Director
8:20 – 8:30 Opening Remarks – Jim Dolan, Chief Deputy State Controller
Accounting Update (Jerry Durham, Tennessee Division of Local Government Audit)
8:30 – 8:55 What's Happening Out There? - A Current Events Look into the Accounting Profession
Governmental Accounting Standards Board Update (Jerry Durham)
8:55 – 9:20 The Latest Inventions from the Mind of GASB (GASB Statements 83 and 88)
9:20 – 10:00 Do You Have a Fiduciary Responsibility to Implement GASB 84?
10:00 – 10:20 Break
10:20 – 10:45 Continued - Do You Have a Fiduciary Responsibility to Implement GASB 84?
10:45 – 11:50 GASB 87 - I Will Lease this Standard to You - Make Me an Offer
11:50 – 12:00 The Latest Inventions from the Mind of GASB (GASB Statements 89 and 90)
12:00 – 1:00 Lunch
1:00 – 1:10 Continued - The Latest Inventions from the Mind of GASB (GASB 89 and 90)
1:10 – 2:00 GASB PV - Financial Reporting Model Improvements
2:00 – 2:20 GASB ITC - I Thought I Knew How to Record Revenues and Expenses
2:20 – 2:40 The Latest Inventions from the Mind of GASB (GASB Statement 91 - Conduit Debt)
2:40 – 3:00 Break
Auditing Standards Update (Jerry Durham)
3:00 – 3:50 The New and Improved Yellow Book
3:50 – 4:05 SAS 132 - Consideration of an Entity's Ability to Continue as a Going Concern
4:05 – 4:15 SAS 133 - Auditor Involvement with Exempt Offering Documents
4:15 – 4:40 SAS 134 - Amendments to the Independent Auditor's Report
Closing Remarks – Michael Euliss, Office of the State Controller
Upcoming Training Dates:
July 16, 2019 – 2019 Professional Ethics and Conduct Webcast
December 10, 2019 – 2019 OSC Financial Conference