- NY Credits : 8.0
- TX Credits : 8.0
Companion to PPC's Guide to Preparing Governmental Financial Statements - Course 2 - Capital Assets, Including Intangibles and Infrastructure, and Management's Discussion and Analysis (GFSTG172)
Discuss and define ownership of capital assets.
Discuss the valuation of capital assets other than intangibles.
Identify the basic requirements for capital leases and valuation of intangible assets.
Describe how useful lives and depreciation expenses are estimated.
Discuss the depreciation and modified approaches to reporting infrastructure, and GASBS No. 34’s requirements for certain basic disclosures in the notes to the financial statements and in required supplementary information (RSI).
Identify the objectives and requirements for management's discussion and analysis MD&A.
Describe the general requirements and required components of MD&A.
Discuss the requirements of all special-purpose governments.
Lesson 1—Capital Assets, Including Intangibles and Infrastructure
Lesson 2—Management’s Discussion and Analysis