GASB 101: Completeness of Compensated Absences скачать в хорошем качестве

GASB 101: Completeness of Compensated Absences

GASB 101 Podcast Series – Part Two: Completeness of Compensated Absences The Governmental Accounting Standards Board (GASB) Statement No. 101, Compensated Absences, helps align the recognition and measurement guidance under a unified model and amends certain previously required disclosures. The statement refreshes GASB’s compensated absence guidance from the 90s based on the changes to compensated absences offered since the guidance was introduced. Cherry Bekaert’s team has outlined a four-phase approach to help your government implement GASB 101. In the second episode of the four-part GASB 101 podcast series, podcast host Danny Martinez, Partner, and Tatiana Britton, Advisory Associate, discuss Cherry Bekaert’s second phase of implementation which focuses on completeness of compensated absence liabilities. Tune in to learn more about: Tips for identifying your government’s compensated absences Different or unique types of compensated absences Ways a government can identify the completeness of their population What a government should looking for in policies, payroll register and trial balance Why it’s important to meet with human resources and payroll during discovery What questions governments should ask their human resources and payroll departments during discovery Cherry Bekaert’s GASB 101 template and how it’s helping clients with implementation Subscribe and stay tuned for the other two phases of this mini-series. In the next episode, we will cover phase three, which delves into ensuring completeness and identifying compensated absences. Phase three involves updating policies and procedures and documenting the implementation to facilitate a smooth audit. The final phase addresses journal entries, disclosures and ongoing training to ensure continued compliance and effective application. Do You Need Assistance with GASB 101? Cherry Bekaert’s Government and Public Sector Accounting Advisory team provides a comprehensive GASB-as-a-service offering that helps governments overcome staffing and technical challenges. Cherry Bekaert has a dedicated team of professionals who solely provide governmental accounting advisory services for governments, equipping them with the confidence that their needs will not be placed second to competing audit regulatory deadlines. Questions? Contact Us: https://www.cbh.com/contact/connect-m... Related Insights: PODCAST: GASB 101 Podcast Series – Part 1: Defining GASB 101 and the First Phase of Implementation - https://www.cbh.com/insights/podcasts... PODCAST: Navigating GASB 101: Compensated Absences - https://www.cbh.com/insights/podcasts... ARTICLE: Navigating GASB 101: Compensated Absences Update - https://www.cbh.com/insights/articles... Learn more about Cherry Bekaert's GASB-as-a-Service Industry - https://www.cbh.com/industries/govern... Follow us to hear about more upcoming events: Facebook:   / cherrybekaertcb   LinkedIn:   / cherrybekaert   Twitter:   / cherrybekaert   Instagram:   / cherrybekaert   #GASB101 #CompensatedAbsences #GovernmentAccounting