Advanced Specialty Topic – Debt Reporting, March 12, 2025
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3/12/2025
When: Wednesday, March 12, 2025
9:00 a.m.-11:00 a.m.
Where: Virtual - Zoom
United States

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Advanced Specialty Topic – Debt Reporting

 

A CSMFO Core Course

9:00 a.m.-11:00 a.m., Wednesday, March 12, 2025

In response to feedback from CSMFO core accounting and financial reporting courses, we are pleased to offer a series of two-hour sessions on advanced specialty topics.  The first one to kick off the series for 2025 will be on debt accounting and reporting.

Agencies don’t issue debt often – but when they do, they want the accounting and reporting to be accurate!  The Debt Reporting Specialty class will review how to report debt issuances, including new and refunding debt. This session will include examples of how to record debt on both the modified and full accrual basis.  In addition, the impact of refunded debt and how it impacts the deferred inflows/outflows of resources will be discussed, along with the proper financial statement disclosure information and examples of journal entries.

This course is limited to a small class size to allow in-depth discussion between the instructor and attendees.

 

THIS COURSE IS LIMITED TO 25 ATTENDEES, SO REGISTER TODAY!

Instructor:

  • Debbie Harper, Retired Partner, LSL CPAs

Continuing Professional Education:  2 hours of CPE (Accounting & Auditing, Government).

Cost: $100 for CSMFO members

$130 for non-CSMFO members

Not a member?  Consider joining CSMFO today!  Click here to join.

 

Upcoming Advanced Specialty Topics:  Keep your eye out for upcoming Advanced Specialty Topic courses.

 

Lease Accounting & Reporting – April 8, 2025

Subscription-Based Information Technology Arrangements (SBITA) Reporting –
June 26, 2025

GASB 103 – July 10, 2025

Debt Reporting – August 13, 2025

Pension & OPEB Reporting – August 21, 2025

 

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 1. A full refund to a course or chapter event (“event”), regardless of method of delivery (i.e. virtual or in person), will be provided to an enrollee provided the enrollee submits a request in writing at least 3 business days before the event by emailing office@staff.csmfo.org. A $25 cancellation fee will be assessed, and no account credits will be offered. 
 2. CSMFO will allow certain transfers of the event registration if the enrollee provides written notice (by emailing office@staff.csmfo.org) at least 3 business days before an event, as follows: 
 a. The enrollee may transfer their registration to another event that already exists on the event calendar within the same calendar year.
b. The enrollee may transfer their registration to another person for the same event. c. If the transfer is unable to be made to an event that already exists on the event calendar in the same calendar year, CSMFO will provide a full refund (no cancellation fees). d. In cases where such transfers result in a price differential (for example, if the new event has a higher fee than the event, or, if the transfer is being made from a member to a non-member), the differential will become due to CSMFO. 
 3. If an enrollee registers for an event within the 3 business days of the event and is unable to attend, no refund or transfer will be allowed.