58 种顶级政府会计资源：用于导航复杂政府会计、GASB 标准和财政报告的文章、指南、视频等

政府会计和报告很复杂，变化很快。政府会计师和审计师负责及时了解政府问责办公室 (GAO)、管理和预算办公室 (OMB)、美国注册会计师协会 (AICPA) 和政府会计准则委员会 (GASB) 的最新动态，以确保他们的会计和审计技能足以满足当前的要求并符合政府公认会计原则（GAAP）。政府会计师和审计师也需要为未来的重大变化做好准备，因为一些要求和法规会在其实施日期之前提出。
这就是为什么在 Camcode，我们收集了这份顶级政府会计名单今天可用的资源。我们从专家、思想领袖和会计大师那里搜索了当前和备受推崇的政府会计资源，以帮助您了解和了解更多关于 GASB 标准、新的 OMB 统一拨款指南、针对政府实体的修改后的权责发生制会计等等涉及政府会计领域。我们的资源包括文章和博客、电子书和指南、期刊、会议和网络研讨会等，让您能够访问在当今瞬息万变的政府会计环境中保持最新状态所需的信息。
虽然我们已经列出以下我们的顶级政府会计资源没有特定顺序 ，我们提供了一个目录，以便您更轻松地跳转到您最感兴趣的资源类别。
跳转到：

• 文章和博客
• 电子书和指南
• 期刊、白皮书和其他出版物
• 会议、论坛和研讨会
• 组织
• 培训、视频、网络研讨会和研讨会

文章和博客
1.美国政府会计委员会采取减税计划
@路透社

在路透社的这篇政府会计文章中，丽莎兰伯特审查了政府会计准则委员会的提案(GASB) 要求美国各州和地方政府披露他们因经济发展项目的税收减免而损失了多少收入。董事会将难以辨别对政府财政影响的幅度和性质以及增加收入的能力作为提案背后的原因。我们喜欢美国政府会计委员会对减税计划采取的三个关键点：

• 该提案将要求政府财务报表包含旨在刺激社区投资的减税计划的描述
• 董事会将要求披露用于确定纳税人是否有资格获得税收减免的标准、政府将如何收回减税以及纳税人为获得减税而做出的承诺类型等信息
• 减税计划会对政府财政和增加收入的能力产生重大影响

费用： 免费
2。新墨西哥州 1 亿美元的会计错误
@business
@jennoldham

Bloomberg Business 以提供“商业新闻中的第一个词”而闻名。在这篇为 Bloomberg Business 撰写的政府会计文章中，Jennifer Oldham 检查了新墨西哥州分类账中 1 亿美元的缺口，原因是 2006 年引入了新的会计系统。由于该错误，标准普尔将该州的展望修正为负面，原因是该州的现金管理做法和对能源的依赖。
我们喜欢新墨西哥州 1 亿美元会计错误的三个关键点：

• 康涅狄格州、密苏里州、蒙大拿州和新墨西哥州在 2013 财年未能通过审计
• 财务与行政部部长汤姆·克利福德（Tom Clifford）表示，在当时的州长比尔·理查森（Bill Richardson）领导下实施会计系统的“时间紧迫”以及财务实践不足是造成计算错误的原因
• 一项关于州分类账与其银行账户之间差异的研究发现，从 2007 财年到 2013 年 2 月，1.6 亿条条目中只有 2% 与相应的银行交易相匹配

费用： 免费
3。新规则可能需要 政府将税收奖励报告为收入损失
@GOVERNING
@LizFarmerTweets

Governing Magazine 提供有关州和地方政府政治、政策和管理的新闻和分析。在这里，公共财政作家 Liz Farmer 解释说，正在努力“使政府税收补贴更加透明”，因为 GASB 希望进行会计变更，要求在年度财务报告中将税收优惠报告为收入损失。
我们喜欢新规则的三个关键点可能要求政府将税收优惠报告为收入损失：

• 新提案最多可以为经常参差不齐的信息提供确凿的证据
• 仅通过查看政府财务报表，即使不是不可能，也很难了解减税计划的规模或性质
• 德克萨斯州在激励措施方面领先全国，每年提供约 190 亿美元

费用： 免费
4. GASB养老金新规对政府债券评级的影响
@养老金新闻

Pensions &Investments 是与退休相关的所有方面的领先新闻和数据源，包括养老、 401(k) 和养老金。在这篇政府会计文章中，Mark Lasee 和 Marc Lieberman 研究了 GASB 的新养老金报告规则的影响，该规则于 6 月 15 日生效，并在 GASB 声明 67 和 68 中发现，该声明要求政府资产负债表反映无资金准备的养老金负债。
我们喜欢 GASB 新养老金规则对政府债券评级的影响的三个关键点：

• 大量州和地方养老金计划资金不足，因​​此新的报告规则将给政府资产负债表增加大量负债
• 人们普遍担心严重的信用评级下调
• Lasee 和 Lieberman 认为，新的 GASB 报告计划“不会对大多数公共计划发起人的信用评级产生重大影响……因为评级机构本身已经表示他们理解新的 GASB 报告规则可能只是装点门面，最终，不会改变市场已经显而易见的现实”

费用： 免费
5。解决公共部门财务问题：会计和报告杠杆
@HarvardCorpGov

这篇文章来自哈佛法学院公司治理项目，由 Lucian Bebchuk 指导哈佛法学院助理教授霍尔格·斯帕曼（Holger Spamann）。斯帕曼的帖子基于发表在加州大学洛杉矶分校法律评论上的文章“修复公共部门财务：会计和报告杠杆”，由凯洛格管理学院的詹姆斯诺顿和斯帕曼本人合着，该文章呼吁修复无效的财务报告制度
我们喜欢固定公共部门财务的三个关键点：会计和报告杠杆：

• 底特律的破产凸显了许多州、城市和其他地方不稳定的财务状况
• 市政当局的部分原因在于公共实体的财务报告过时且无效
• 有强有力的证据表明，市政当局的报告失误既掩盖了财政问题，也部分导致了财政问题

费用： 免费
6.政府GPS
@HHCPAs

政府 GPS 是亚利桑那州最大的本地会计师事务所 Henry &Horne, LLP 的博客为政府行业提供专业服务超过 55 年。该博客是一个广泛的政府会计资源，其中的帖子涵盖会计准则、最佳实践、GASB、GAAP、GFOA 和许多其他类别。
我们喜欢政府 GPS 的三篇帖子：

• 防止公职人员欺诈
• 学校和政府采购中的利益冲突
• GASB 68 雇主对养老金的递延缴款

费用： 免费
7. CRI CPA 博客
@CRIcpa

CRI CPA 博客是 Carr, Riggs &Ingram 的博客，其注册会计师和商业顾问为政府实体、上市公司、非营利组织和其他组织提供审计、会计、税务、法务会计、商业咨询和其他服务。他们的博客存档日期为 2011 年 2 月，涵盖各种行业和服务。我们发现他们的政府会计职位特别流行。
我们喜欢 CRI CPA 博客中的三个职位：

• 分析：为什么政府财务报告很重要
• 新的联邦拨款指南拯救世界
• 政府承包商：制定符合 FAR 成本原则的计划

费用： 免费
8.政府会计与管理新闻
@heinfeldmeech

Heinfeld, Meech and Co.，注册会计师和商业顾问，专注于政府和非营利组织会计、审计和咨询。他们的博客向政府实体提供有关监管更新和合规问题的信息。
我们喜欢政府会计与管理新闻中的三篇文章：

• AICPA：远不止借方和贷方
• 风险评估：一种有价值的组织工具
• 了解子受方和供应商之间的区别

费用： 免费
9. Crawford &Associates 政府会计博客

Crawford &Associates 致力于“促进公共资源的公共责任和管理”。他们是州和地方政府财务管理的领导者，他们使用自己的博客分享有关该领域最新发展的信息。
我们喜欢 Crawford &Associates 政府会计博客中的三篇帖子：

• 新的 GASB 声明 73、74 和 75
• GASB 发布关于公允价值计量的声明 72
• 俄克拉荷马市及其公共信托机构

费用： 免费
电子书和指南
10.政府公认会计准则指南（2015 年）
@WKTAAUS

Wolters Kluwer Tax and Accounting 提供富有洞察力的行业领先资源和分步指导关于税务和会计问题。他们的电子书《政府 GAAP 指南》（2015 年）由拥有 20 多年政府会计和审计经验的注册会计师 Eric S. Berman 撰写。
我们喜欢《政府 GAAP 指南》（2015 年）中的三个关键主题):

• 政府公认会计原则的基础和概述
• 通用政府的财务报告
• 特殊目的政府的长期财务报告

费用： 299.95 美元
11。轻松实现政府会计
@wileytweets

作者 Warren Ruppel 是政府会计领域的权威。在政府会计变得容易，一本电子书，Ruppel 以易于理解的语言提供实用信息。他解释了会计规则，即使那些不熟悉会计原则和财务报告的人也能理解，以帮助他们更好地履行管理和信托职责。
我们喜欢政府会计制作的三个主题简单：

• 基金会计
• 来自非交易所交易的收入
• 政府财务报表

费用： 25.99 美元
12。应用政府会计原则

这本政府会计电子书由 Mortimer A. Dittenhofer 和 Edward W. Stepnick 撰写，可从Google 图书几乎涵盖了州和地方政府以及联邦政府计划的会计和财务报告的各个方面。这本电子书以分析和明文为特色，以及数百个实际工作辅助工具，涵盖了各种政府会计主题。
我们喜欢《应用政府会计原则》中的三个关键主题：

• 基金会计和分类指南
• 识别和重新编码资源流入和流出
• 衡量和记录所有财务报表帐户和组

费用： $339.20
13. Wiley GAAP for Governments 2015：州和地方政府公认会计原则的解释和应用
@wileytweets

Wiley GAAP for Governments 2015 是 Warren Ruppel 的电子书，提供了最新的 GAAP 信息。这本书专为政府实体设计，侧重于实际应用，包括政府会计的最新实施信息和解释。
我们喜欢 Wiley GAAP for Governments 2015 中的三个关键主题：

• GAAP 如何适用于政府机构和养老金计划
• 专为政府实体设计的披露清单
• 最新的政府会计公告

费用： 84.99 美元
14。政府会计：基本原则（组合 5140）
@BloombergBNA

彭博 BNA 是彭博的全资子公司，是法律、监管、和专业人士的商业信息。作为会计政策与实践系列的一部分，政府会计：基本原则对政府会计的基本原理进行了全面的讨论。
我们喜欢政府会计的三个关键主题：基本原则（组合 5140）：

• 营利性会计与政府会计的比较
• GASB 标准和 DAAP
• 财务报告流程，包括报告实体和会计基础

费用：

• 打印副本：400 美元
• 联系以获取数字可用性

15. 固定资产的政府会计：贵组织的 GASB 指南
@SageNAmerica

Sage 提供了这份 GASB 指南的综合指南，以帮助机构了解复杂的会计规则并遵守具有报告和折旧要求。详细讨论了 GASB 声明 34、42 和 51。
我们喜欢政府固定资产会计的三个关键点：贵组织的 GASB 指南：

• GASB 标准未写入联邦法律，但由州法律或通过审计流程强制执行。
• GASB 声明 34 首次要求政府机构使用权责发生制会计并对其资本资产进行折旧。
• 应按历史成本报告资本资产，其中包括运费和安装成本（如果适用）。

费用： 免费
期刊、白皮书和其他出版物
16.会计教育杂志，特刊：政府和非营利会计教育
@科学直接

Science Direct 提供超过 2,500 种经过同行评审的期刊和 33,000 本书，包括 Journal of Accounting教育。关于政府和非营利会计教育的特刊以原创研究文章为特色，涵盖美国政府支出、国债、会计教育者的作用、学生在政府和非营利会计方面的有意学习等。
我们喜欢Journal of Accounting Education, Special Issue:Governmental and Not-for-Profit Accounting Education的三个关键点：

• 会计教育中的慈善项目
• 会计教育应包含主动、自主的学习
• 非营利组织的美国公认会计原则的潜在例外和修改

费用： 可购买 PDF 格式的文章：每篇 19.95 美元
17。政府与非营利会计杂志
@aaahq

美国会计协会 (AAA) 成立于 1916 年，致力于促进“全球卓越的会计教育，研究和实践。” Journal of Governmental &Nonprofit Accounting (JOGNA) 由 AAA 的政府和非营利组织 (GNP) 部分出版，是一本向学术界和实践界提供及时信息和想法的出版物。
我们的三篇文章喜欢来自杂志的 政府和非营利会计：

• 成本加成防御合同（有理由）是否失宠？
• 基于基金和政府范围的财务信息对市政债券借贷成本的相对影响
• 审计委员会的监督在政府部门中是否重要？来自市政内控质量的证据

费用： 免费
18. AICPA 政府审计和会计出版物
@AICPA新闻

美国注册会计师协会 (AICPA) 提供多种出版物来协助政府和非利润会计和审计专业人员。他们收集的政府会计资源包括审计和会计指南、审计风险警报和其他有用的出版物。
我们喜欢 AICPA 政府审计和会计出版物的三本出版物：

• 政府审计标准和通告 A-133 审计 - 审计指南
• 州和地方政府 - 审计和会计指南
• AICPA 审计委员会工具包：政府组织

费用： 价格因出版物而异；联系价格
19. GFOA 政府会计、审计和财务报告出版物
@GFOA

政府财务人员协会 (GFOA) 旨在加强和促进政府的专业管理公共利益。他们在线提供多种政府会计、审计和财务报告出版物，包括民选官员指南、GAAFT 增刊、地方政府经理内部控制评估指南等。
我们喜欢的三种出版物来自 GFOA 政府会计、审计和财务报告出版物：

• 民选官员指南：新养老金会计（电子书）
• GAAFR 补充
• 政府会计、审计和财务报告 (GAAFR)

费用： 价格因出版物而异；联系价格
20。 GASB 白皮书：为什么政府会计和财务报告是——而且应该是——不同
@FAFNorwalk

GASB 以独立组织的形式为美国各州制定和改进标准以及会计和财务报告和地方政府。他们的白皮书《为什么政府会计和财务报告是 - 并且应该 - 不同》被高度视为最重要的政府会计资源之一。
我们喜欢 GASB 白皮书中的三个关键点：为什么政府会计会计和财务报告是——而且应该是——不同的：

• 营利性商业企业和政府之间的差异需要单独的会计和财务报告标准
• 政府拥有独特的运营环境，导致其对资源使用的问责制与商业企业的问责制有很大不同
• 有几个示例说明 GASB 标准如何解决政府和企业财务报告之间的差异，包括对某些类型的收入（包括税收和赠款）的计量和确认

费用： 免费
21.回归基础：政府会计和财务报告概述
@GFOA

回归基础：政府会计和财务报告概述由 CPFO Michael A. Genito，纽约州怀特普莱恩斯市财政专员和前 GFOA 执行委员会成员。 Genito 解释了他的立场，即“参与监督或管理政府运作的每个人都需要了解公共部门会计和财务报告的基础知识”，并提供了对政府会计和财务报告的简单介绍，以帮助读者理解这些基础知识。
我们喜欢从回归基础开始的三个关键思想：政府会计和财务报告概述：

• 会计涉及收集、分析、分类和记录与影响政府财务的交易和事件相关的数据
• 会计和财务报告是相似但完全不同的术语，经常一起使用
• 财务报告可以采用以下三种形式之一：内部财务报告、特殊目的外部财务报告和通用外部财务报告

费用： 免费
22. GASB 34 会导致地方政府预测实践发生变化吗？初步调查

Howard A. Frank、Gerasimos A. Gianakis 和 Clifford P. McCue，本文的作者报告，在 2005 年对地方和县级财务官员进行了一次全国性调查，以确定 GASB 34 标准在理论与实践中可能产生的影响和结果。从表面上看，GASB 34 被认为可能“导致地方部门预测能力的升级以及可容忍的预测误差的减少”，调查结果表明，“在办公室使用预测软件工作的具有研究生学位的受访者可能会做出回应以符合这一预期的方式实施 GASB 34。”然而，在 GASB 34 推出的早期阶段，其他人可能不太可能“将标准视为提高预测能力的线索”。
我们喜欢 GASB 34 中的三个关键点是否会引发变化地方政府预测实践？初步调查：

• GASB 34 代表了州和地方政府会计要求在引入时最重大（可能是最重大）的变化之一。
• GASB 34 旨在通过更透明的报告引擎加强对公职人员的问责。
• 地方部门的预测在很大程度上被认为远远落后于私营部门； GASB 34 旨在弥补这一差距。

23. 资产管理和 GASB 34 – 挑战还是机遇？
@FAFNorwalk

基础设施管理集团公司副总裁 Daniel Dornan 讨论了引入 GASB 34 要求，要求州和地方政府在其年度财务报表中包括公共基础设施的价值，包括道路和桥梁等资产。根据 Dornan 的说法，会计规则可能会迫使州和地方政府为基础设施保护分配更多资金，并可能会在基础设施的融资和管理方式上带来重大变化。
我们喜欢的三个关键点资产管理和 GASB 34 – 挑战还是机遇？：

• 长期以来，公共基础设施的建设几乎不考虑运营和维护 (O&M) 需求的成本和难度。
• 2000 年，政府在资本项目上的支出几乎是其在 O&M 上的两倍。各级政府都是如此。
• 保护我们对高速公路等资产的投资意味着更好地保护它们。

费用： 免费
24. 资产管理和 G.A.S.B.声明 34：管理基础架构的基础知识

LA Consulting, Inc. 的高级助理 Nicholas T. Nguyen 提供了全面的概述在 GASB 声明 34 的背景下进行资产管理。Nguyen 指出，“最终目标是通过仔细管理基础设施来最大限度地提高长期回报，重点关注最能提高回报的要素。” Nguyen 分享了关于 GASB 声明 34 对机构意味着什么的见解，包括讨论机构应在何种程度上遵守该规则。
我们喜欢资产管理和 G.A.S.B 的三个关键点。声明 34：管理基础架构的基础知识：

• GASB 34 是一项会计规则，似乎旨在促进“积极记录和管理有价值的公共基础设施资产”。 Nguyen 指出，关键词是“有价值的”。
• 机构的路面网络可能是其最重要的资产，值得全面管理。
• 确定资本更新需求和发展维护水平需求同样重要。

费用： 免费
25. 底漆：GASB 34
@USDOT

美国交通部在政府会计准则委员会的声明 34：基本州和地方政府的财务报表，包括管理层讨论和分析。这本关于 GASB 34 的综合入门包括对基础设施要求的讨论、关于报告基础设施使用成本、实施和资产管理信息的信息。
我们喜欢入门的三个关键点：GASB 34：

• GASB 34 于 1999 年推出，代表了州和地方政府财务报告标准的重大转变。
• 一项新要求是使用政府范围的报表，其中包括净资产报表和活动报表。
• 资产管理现在是州和地方政府的关键框架，使政府实体能够做出具有成本效益的资源分配决策。

费用： 免费

会议、论坛和研讨会
26. AICPA 政府会计和审计更新会议 (GAAC)
@AICPANews
8 月 10 日至 11 日
华盛顿特区
9 月 29 日至 30 日
加利福尼亚州圣地亚哥

AICPA 政府会计和审计更新会议 (GAAC) 在两个地点举行 - 华盛顿，华盛顿特区和圣地亚哥在 9 月。该政府会计会议提供针对联邦、州和地方政府领域的深入培训。与会者将听取有影响力的政策制定者和政府官员的意见，他们将就趋势问题以及新的和未决的标准提供见解。亲自与同行和政府专家建立联系。如果您不能亲自参加，您也可以远程实时参加虚拟会议。
参加费用：

• 早鸟 – 2015 年 6 月 26 日前注册
  • 常规：1,070 美元
  • AICPA 会员：770 美元
• 虚拟会议：联系方式获取注册价格

27。 AGA PDT 2015
@AGACGFM
7 月 12 日至 15 日
田纳西州纳什维尔

政府会计师协会 (AGA) 是政府金融专业人士的会员组织。他们的培训活动、专业认证、出版物以及持续的教育机会和活动帮助会员培养技能以推进他们的职业生涯。这就是为什么 AGA 的专业发展培训 PDT 2015 是必须参加的年度政府会计活动之一。参加者可获得多达 24 小时的 CPE，PDT 与联邦、州和地方政府的高级官员以及学术界和私营部门的官员一起进行近四天的宝贵培训和交流。
成本参加：

• AGA 会员标准注册 – 6 月 12 日之后
  • 在线会员：875 美元
  • 会员电子邮件/邮件：900 美元
• AGA 非会员标准注册 – 6 月 12 日之后
  • 非会员在线：1,075 美元
  • 非会员电子邮件/邮件：1,100 美元

28. FICPA 州和地方政府会计会议联播
@FICPA
8 月 27 日至 28 日
佛罗里达州奥兰多

佛罗里达州注册会计师协会是代表佛罗里达州注册会计师的一流专业组织。他们提供州和地方政府会计会议联播，专门讨论州和地方政府注册会计师的问题。与会者将在两天内了解新的 OMB 统一拨款指南下的审计变化、实施 GASB 养老金标准第 68 和 71 号的必要组成部分，以及更多内容。 The conference qualified for 14 Accounting and Auditing CPE credits and 2 Technical Business CPE credits.
Cost to attend:

• Regular Price
  • Member:$405
  • Non-Member:$585

29。 NSAA Annual Conference
June 10-12
Little Rock, Arkansas

The National State Auditors Association (NSAA) is a secretariat managed by the National Association of State Auditors, Comptrollers, and Treasurers (NASACT). Held each June, the NSAA Annual Conference is the association’s premier event, designed to provide ample opportunities for state auditors to network and hear industry leaders speak about current and emerging issues in governmental accounting and auditing. Featuring two and a half days of technical sessions, the NSAA Annual Conference gives attendees the opportunity to participate in CPE-accredited general sessions. The conference also features multiple peer networking opportunities and an NSAA business meeting.
Cost to attend:

• Member or member staff:$575
• Other governmental personnel:$650
• Non-governmental personnel:$725
• Guest:$150

30。 2015 NASBO Annual Meeting
@NASBO
August 9-12
Stowe, VT

The National Association of State Budget Officers (NASBO) will hold its 2015 annual meeting in Stowe, Vermont. Hosted by the Vermont Department of Finance &Management, the 2015 NASBO Annual Meeting features expert speakers on the national economy, state revenues, healthcare, and more. The 2015 NASBO Annual Meeting is open to all state budget offers, budget analysts, and support staff, as well as representatives from the federal government, state agencies, associations, educational institutions, and non-profits with an interest in state budget issues, including governmental accounting and auditing.
Cost to attend:

• Complimentary registration, lowest available coach airfare (up to $800), and four nights at the meeting hotel for one person, per state budget office, available for states current on their fiscal 2015 dues; Contact for more information
• NASBO member registration:$395
• Friends of NASBO:$900

31. NASACT Annual Conference
August 22-26
Chicago, IL

This year marks NASACT’s 100th anniversary conference, which is the association’s premier event. Held each August, the NASACT Annual Conference provides state auditors, state comptrollers, and state treasurers to network and here industry leaders speak on trending issues. CPE-accredited general sessions and breakout sessions allow NASACT’s members to address the specific concerns of their constituents. Keynote speakers will include Dr. Al Gini, Professor of Business Ethics and Chair of the Department of Management, School of Business Administration at Loyola University; Ron Elving, Senior Washington Editor and Correspondent, NPR News; Gene Dorado, U.S. Comptroller General; and Cynthia Storer, featured analyst in the HBO documentary on the hunt for Osama Bin Laden.
Cost to attend:

• Members and Members’ Staff:$700
• Lifetime members:$250
• Other government:$825
• Non-governmnet:$1,200
• Guests, age 18 and over:$250
• Guests, 17 and under:$75

32. 2015 Government Accounting &Auditing Conference
@LouisianaCPAs
November 9-10
Lafayette, LA

The Society of Louisiana Certified Public Accountants (LCPA) is the premier organization for CPAs in Louisiana, and it supports members through education, advocacy, and networking opportunities. Their 2015 Government Accounting &Auditing Conference will take place in November in Lafayette, and is one of their top annual conferences, providing the latest news and information on government accounting and auditing. Check back for the full agenda, which should be available soon.
Cost to attend:

• Early Bird – Through October 23
  • LCPA Members:$399
  • Non-Members:$599
  • Single Day – LCPA Members:$265
  • Single Day – Non-Members:$365
• Standard – After October 23
  • LCPA Members:$449
  • Non-Members:$649
  • Single Day – LCPA Members:$315
  • Single Day – Non-Members:$415

33. GFOA Annual Conference 2016
@GFOA
May 22-25, 2016
Toronto, ON, Canada

The Government Finance Officers Association’s Annual Conference will be held in Toronto, Canada, in May of 2016. Join thousands of public finance professionals from across the U.S. and Canada at this three-day conference to share ideas, develop technical and managerial skills, view new products, and network with peers while learning from recognized leaders in the government finance profession. Concurrent sessions will be offered to address current issues in government finance, government accounting, and government auditing.
Cost to attend: Contact for registration price
34. CalCPA Governmental Accounting and Auditing Conference
@Cal_CPA
Date TBD
Location TBD

Typically held in May, the CalCPA Governmental Accounting and Auditing Conference is CalCPA Education Foundation’s annual update for CPAs and financial professionals who work in governmental accounting and auditing. Hear from leaders in the sector and get updates on the most important current and proposed GASB standards. Be sure to mark you calendar for this government accounting conference and check back as details for the 2016 event are released.
Cost to attend: Contact for registration price
35. MSCPA Government Accounting &Auditing Conference
@MSCPACPE
Date TBD
Location TBD

The Massachusetts Society of Certified Public Accountants (MSCPA) is the state’s premier professional organization, counting more than 11,000 members in public accounting, industry and business, government, and education. The Society provides advocacy, continuing professional education, peer review, membership, communications, and academic and career development departments to help its members learn, connect, and excel in accounting. The MSCPA Government Accounting &Auditing Conference typically is held in June and features speakers who are among some of the top experts in government accounting and auditing. Be sure to check back for more details as the 2016 event is finalized.
Cost to attend: Contact for registration price
36. ASCPA 28th Annual Governmental Accounting &Auditing Forum
@alabamacpa
December 2-3
Montgomery, AL

The Alabama Society of CPAs (ASCPA) promotes the professional interests of Alabama’s CPAs. Their annual governmental accounting and auditing forum provides 16 hours of accounting and auditing education from premier speakers. With a focus on accounting and auditing for government and not-for-profit entities, the forum is an important event for accountants and CPAs in city and state government positions, as well as for the professionals who audit them.
Cost to attend:

• Early Bird Registration – Before November 18
  • ASCPA Members:$300
  • Non-Members:$350
• Standard Registration – Beginning November 18
  • ASCPA Members:$350
  • Non-Members:$400

37. VLCT Governmental Accounting &Auditing Symposium
@VLCTAdvocacy
June 16, 2015
Montpelier, VT

The Vermont League of Cities and Towns (VLCT) Governmental Accounting &Auditing Symposium is a one-day annual event that delivers a comprehensive series of educational sessions about governmental accounting and auditing. Presented by CPAs and state and local government officials, the symposium highlights important updates and information from the GASB, along with other legislative changes and new requirements concerning government accounting and auditing. Attendees have the ability to earn CPE credits for attendance.
Cost to attend:

• VLCT PACIF, VASBO:$60
• VLCT Member:$90
• Non-Member:$160

Organizations
38. Governmental Accounting Standards Board (GASB)
@FAFNorwalk

An independent organization, the Governmental Accounting Standards Board (GASB) seeks to establish and improve standards of accounting and financial reporting for U.S. state and local government. GASB was established in 1984 by the Financial Accounting Foundation (FAF) and is recognized by governments, the accounting industry, and capital markets as the official source of generally accepted accounting principles (GAAP) for state and local governments. The GASB website is an important government accounting resource, offering links to standards and guidance, projects, meetings, and much more.
Three key resources we like from Governmental Accounting Standards Board:

• The GASB Proposal on Leases:A Webinar for Users of State and Local Government Financial Information
• Videos and Podcasts
• Research Brief:State and Local Government Use of Generally Accepted Accounting Principles for General Purpose External Financial Reporting

Cost: Pricing varies by resource; Contact for a price
39. Association of Government Accountants (AGA)
@AGACGFM

The Association of Government Accountants (AGA) is a member organization for financial professionals in government. AGA seeks to lead and encourage the change that benefits the field through training events, professional certification, publications, and ongoing education. AGA provides several government accounting resources to achieve their goal, including links to AGA programs, including training events and publications.
Three key resources we like from Association of  Government Accountants (AGA):

• News and media
• National training events
• AGA Web Conferences

Cost: Contact for membership dues price
40. American Accounting Association:Government and Nonprofit Section
@aaahq

The largest community of accountants in academia, the American Accounting Association (AAA) was founded in 1916. Viewed as though leaders in accounting, AAA members “shape the future of accounting through teaching, research and a powerful network.” The Government and Nonprofit (GNP) Section of AAA offers a variety of resources in order to promote that teaching and research for the government and not-for-profit communities.
Three key resources we like from American Accounting Association:Government and Nonprofit Section:

• Newsletters
• Journal of Governmental &Nonprofit Accounting
• Using Archival Data Sources to Conduct Nonprofit Accounting Research

Cost:

• Regular dues:$30
• Student dues:$6

Trainings, Videos, Webinars, and Workshops
41. AICPA National Governmental and Not-for-Profit Training Program
@AICPAconfs
October 19-21
New Orleans, LA

The 2015 AICPA Governmental and Not-for Profit Training Program will provide guidance on compliance, ethics, and governance issues specific to governmental and not-for-profit entities. Attendees will gain an awareness and comprehension of the latest regulatory changes, in order to be prepared to comply with the current rigorous standards. There are 29.5 possible CPE credits attached to the training, which is recommended for government accountants, auditors, controllers, CPAs in public practice, and others in government and not-for-profits.
Cost to attend:  Early Bird Registration – By September 4

• Regular:$1,220
• AICPA Member:$920

42. Accounting Academy:An Intensive Introduction to Governmental Accounting, Auditing, and Financial Reporting
@GFOA
August 3-7
Chicago, IL

This GFOA Accounting Academy is geared toward government accountants and auditors, especially those who are new to the public sector. Over the course of the intensive five-day workshop, government accountants will gain a solid understanding of the highly specialized rules, guidelines, and practices applicable to state and local governments. The GFOA Accounting Academy combines lecture, discussion, and exercises to address several areas including fund accounting, government-wide financial reporting, budgetary reporting, and many more. There are 32 CPE credits for this training.
Cost to attend: 

• Member price:$1,100
• Non-member price:$1,500

43. Advanced Governmental Accounting
@GFOA
August 18-19
Minneapolis, MN

Advanced Governmental Accounting is a live training offered by the Government Finance Officers Association that offers 16 CPE credits. The training is best for government accountants and financial reporting professionals who have at least two years of experience, or who have attended the GFOA Intermediate Governmental seminar or an equivalent program. Attendees will take a detailed examination of selected governmental accounting topics, with an emphasis on the practical application of generally accepted accounting principles.
Cost to attend:

• Member price:$580
• Non-member price:$790

44. Governmental Accounting (Understanding J/E’s, For Budget, Revenues, Expenses, Transfers, Closing)
@amursau

Allen Mursau, CPA, has more than 7,600 subscribers to his YouTube channel, which has had more than 2,190,000 views since March 2012. In this Governmental Accounting video, Mursau explains governmental accounting in detail, through the lens of recording journal entries. With more than 14,900 views, this government accounting video is specific to governmental fund accounting is nearly 37 minutes long.
Three key topics we like from Governmental Accounting (Understanding J/E’s, For Budget, Revenues, Expenses, Transfers, Closing):

• 3 types of journal entries made during accounting period:budgetary, operating, and closing
• General fund with examples
• Accounting for revenues (cash and accrual versus modified accrual)

Cost: FREE
45. Governmental &Not-For-Profit Accounting:Professor Bora – Lecture #1
@RutgersU
@RBSExecEd
@irfanbora

In this government accounting video, Professor Irfan Bora, Director of the Rutgers online Master in Accountancy Program in Governmental Accounting, gives an overview of governmental accounting for state and local governments. The two-and-a-half hour lecture covers several governmental accounting topics, including the difference between operational and fiscal accountability, a comparison of the modified accrual basis of accounting and the accrual basis of accounting, government-wide and fun financial statements, and many others. For your convenience, the video lists discussion topics with time stamps so viewers can view the sections of the lecture that are of most interest to them.
Three key topics we like from Governmental &Not-For-Profit Accounting:Professor Bora – Lecture #1:

• Governmental accounting practices description
• Required financial statements
• Governmental funds

Cost: FREE
46. Governmental Accounting:Encumbrances and Expenditures
@_BetaAlphaPsi

Beta Alpha Psi is the international honor organization for accounting, finance, and information systems students and professionals. They offer several tutoring videos on YouTube, and their Governmental Accounting:Encumbrances and Expenditures video is a tutorial focusing on a problem explaining modified accrual accounting for governmental entities. The video is a suitable governmental accounting resource for government accounting students or those new to governmental accounting.
Three key topics we like from  Governmental Accounting:Encumbrances and Expenditures:

• Modified accrual accounting for governmental entities
• How to record encumbrances in the ledger
• How to record expenditures in the ledger

Cost: FREE
47. Advanced Accounting – Governmental Accounting
@RutgersU
@RBSExecEd

Dr. Alexaner Kogan is a founder of Rutgers Accounting Web (RAW), the oldest and largest accounting website on the internet. RAW materials are available for use by accounting scholars, practitioners, educators, and students. In this government accounting video, Professor Kogan introduces governmental accounting and explains how the field uses the GASB method in his lecture.
Three key topics we like from Advanced Accounting – Governmental Accounting:

• 2 steps of financial statements
• Statements of net assets and activities
• Basic fund financial statements

Cost: FREE
48. Nonprofit &  Government:13-2 Modified Accrual
@JGunyou

John Gunyou offers straightforward lessons and discussions regarding nonprofit and public finance in his government accounting videos on YouTube. With more than 40 years in the  field, Gunyou shares observations that are “widely respected by citizens, bureaucrats and politicians alike, because he’s been there.” In this ten-minute government accounting video, Gunyou clearly explains modified accrual accounting using his entertaining style.
Three key ideass we like from Nonprofit &Government:13-2 Modified Accrual:

• Modified accrual accounting includes revenue when measurable and available
• Modified accrual accounting includes expenses when a legal obligation exists
• With modified accrual accounting, you recognize expenses when you receive delivery

Cost: FREE
49. How To Remember Fund Types For Governmental Accounting
@PedersonCPA

Rob Pederson, of Pederson CPA Review, offers courses to help people pass the CPA Exam using real-world examples from his nearly 20 years of experience. His governmental accounting video, How To Remember Fund Types For Governmental Accounting, is a nearly 12-minute video that demonstrates various ways to easily recall the various types of funds for governmental accounting.
Three key ideas we like from How To Remember Fund Types For Governmental Accounting:

• It is helpful to think of funds as different categories
• Mnemonic devices and pictures are proven study tools, so thinking of fiduciary funds (pension, investment, private purpose, agency) as fuchsia colors with Pippa Middleton wearing a fuchsia shirt is a helpful way to remember that fund type
• Governmental funds include general, special revenue, permanent, debt service, and capital projects, so think of a green St. Patrick’s Day clover

Cost: FREE
50. Webinar – Intermediate Government Accounting 

The Pennsylvania State Association of Boroughs (PASB) offers its Intermediate Government Accounting webinar for participants who have a working knowledge of governmental accounting. The webinar is designed for those professionals who need to be refreshed on GASB 34 basic concepts, capitalization of fixed assets, and GASB 54. This government accounting webinar is scheduled for September 17 at noon.
Three key topics we like from Webinar – Intermediate Government Accounting:

• A review of accounting basis
• Types of funds
• Fund accounting and classification and their composition in the government’s basic financial statements

Cost:

• Member rate:$40
• Non-member rate:$75

51. Latest Developments in Governmental Accounting and Auditing 2015 (GVAA)
@SurgentCPE

Surgent, one of the nation’s leading providers of continuing professional education (CPE) for CPAs, offers this governmental accounting webinar, which will take place September 3 from 9am – 5pm. The webinar is designed for auditors and industry professionals working in the governmental environment who have a knowledge of government accounting and auditing.
Three key topics we like from Latest Developments in Governmental Accounting and Auditing 2015 (GVAA):

• The December 2013 OMB release of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, which will being affecting auditors and auditees in 2015
• Continuing issues and challenges involving Yellow Book
• Recent GASB activities, specifically the pension standards (GASB Nos. 67 and 68)

Cost: $219
52. Governmental Accounting and Reporting
@AICPAconfs

This AICPA government accounting workshop, moderated by Robert Smith, Jr., Ph.D., CPA, CCFM, is available both in text and on demand. A CPE course, Governmental Accounting and Reporting is intended for professionals who are familiar with basic state and local government accounting concepts and want to deeply examine the fundamentals, including how to prepare Agency Fund, Internal Service Fund, Investment Trust Fund, and Special Revenue Fund financial statements.
Three key topics we like from Governmental Accounting and Reporting:

• Foundations of government accounting
• Preparing the government-wide financial statements
• Introduction to GASB Statement Nos. 67, 68, and 69

费用：

• Regular Member:$168.75
• AICPA Member:$135

53. Governmental Accounting and Auditing Update
@AICPAconfs

The Governmental Accounting and Auditing Update follows a workshop format and is moderated by Lynda Dennis, CPA, CGFO, Ph.D. The workshop is suited to accounting and financial personnel who are responsible for accounting and financial reporting for governments and auditors for governments. Governmental Accounting and Auditing Update offers the latest information on governmental accounting and auditing requirements by helping participants analyze the recent GASB requirements and understand OMB Circular A-133 and Yellow Book requirements.
Three key topics we like from Governmental Accounting and Auditing Update:

• Federal government activities
• ASB clarity project
• GASB activities

Cost:

• Regular Member:$195
• AICPA Member:$159

54. GASB Statement No. 68 Audit and Accounting Workshop
@AICPAconfs

This AICPA workshop focuses on GASB Statement NO. 68 and the way in which it “changes the playing field for governmental entities.” Moderated by Robert Scott, CPA, the workshop provides practical examples that illustrate the new accounting requirements to enhance government accountants’ understanding of the changes. Participants will work through case studies that address best practice solutions for auditing state and local governments with agent and cost-sharing plans.
Three key topics we like from GASB Statement No. 68  Audit  and Accounting Workshop:

• GASB Statement No. 68 accounting by governmental employers
• Best practice solutions for auditing single and multiple-employer plans
• Pension plan disclosures

Cost:

• Regular Member:$168.75
• AICPA Member:$135.00

55. WGFOA 2015 Governmental Accounting Workshops
@sikichllp
June 17-18
Brookfield, WI
June 24-25
Menasha, WI
July 8-9
Madison, WI

The Wisconsin Government Finance Officers Association (WGFOA) presents three different opportunities to attend their 2015 government accounting workshops throughout the summer. These two-day workshops feature instructors Frederick G. Lantz, CPA, Partner-in-Charge, Government Services, Sikich LLP, and Marc DeVries, CPA, Director of Government Services – Wisconsin, Sikich LLP.
Three key topics we like from WGFAO Accounting Workshops 2015:

• Application of governmental accounting principles
• Advanced governmental accounting
• Governmental accounting and financial reporting update

Cost:

• Introduction to Governmental Accounting &Financial Reporting
  • Employees of governmental units:$40
  • Non-governmental employees:$65
• Application of Governmental Accounting Principles
  • Employees of governmental units:$40
  • Non-governmental employees:$65
• Advanced Governmental Accounting
  • Employees of governmental units:$40
  • Non-governmental employees:$75
• Governmental Accounting &Financial Reporting Update
  • Employees of governmental units:$40
  • Non-governmental employees:$75

56. Governmental Entities &GASB 34-35
@RealAssetMgmt

Alfred M. King, CFA, of Real Asset Management discusses the ins and outs of GASB 34 and what changes the new rule brings for government entities in this video. King notes that GASB 34 essentially means that governmental units are now required to do exactly what companies have been doing for 40 to 50 years.
Three key points we like from Governmental Entities &GASB 34-35:

• Government entities now must compute and report the depreciation expense related to their assets.
• Taxpayers will benefit dramatically from knowing exactly what it is money is being spent on and the annual cost of depreciation or maintenance is for the ownership of those assets.
• GASB 34 and 35 were a great step forward and long overdue, despite objections from government accountants due to the modest increase in cost of government, due to the clear benefits of increased transparency for taxpayers.

Cost: FREE
57.  GASB 34:Basic Financial Statements for State and Local Governments
@CPETTaxAcctng

This online, self-study course offered by MicroMash through Checkpoint Learning offers 8 CPE credits. An intermediate-level course in accounting and auditing aims to simplify the 400-page GASB 34 document, providing students with essential information on requirements, implementation, and compliance.
Three things you’ll learn from GASB 34:Basic Financial Statements for State and Local Governments:

• The basic financial reporting requirements for state and local governments set forth by GASB 34
• Basic financial statements and required supplementary information (RSI)
• The statement’s major provisions

Cost: $120
58. GASB Basic Financial Statements for State and Local Governments

This webinar is offered by the West Virginia Society of Certified Public Accountants and offers 8 credits for attendees. “This course will build your understanding of GASB 34 and provide an update of GASB-related pronouncements, exposure drafts and future agenda items.” This webinar is designed for CPAs who serve government entities and are responsible for financial reporting, in addition to government officials responsible for preparing financial statements.
Key objectives for GASB Basic Financial Statements for State and Local Governments:

• Identify basic GASB financial statements
• Determine key technical elements, plus analytical and statistical matters
• Recognize accounting, financial reporting and disclosure issues
• Identify GASB pronouncements, exposure drafts and future agenda items

费用：

• Member Fee:$275
• Non-Member Fee:$375

Asset Tracking Solutions from Camcode:

• UID 标签
• 军用标准 130
• 安全标签
• 磁性标签
• 仓库过道标志
• Stainless Steel Tags
• 地板标签
• 库存控制
• Inventory Management Methods

什么是固定资产？ 仓库运营最佳实践：改善仓库管理、组织和运营的 55 个绝妙技巧和策略