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Live Webcast Replay

GASB 96 –SBITA, GASB 94 P3, and GASB 87 Leases (Year 2)


Total Credits: 2 including 2 Accounting (Governmental) - Technical

Average Rating:
   11
Categories:
ACPEN Industry Institute |  Accounting and Auditing |  Yellow Book
Faculty:
Frank Crawford, CPA |  Christopher Pembrook, CPA, MBA, CGAP, CRFA
Course Levels:
Basic
Duration:
2 Hours
License:
Product Setting: Expires 30 day(s) after program date.

Dates
Please Note: Programs with a ☾ insignia begin after 5pm or air on the weekend.


Description

This is a 2 hour webcast that will focus on the similarities between all three of these GASB accounting standards that deal with contractual arrangements such as leases, Subscription-Based Information Technology Arrangements (SBITA) and P3s.  Compare and contrast these standards as you prepare for implementation this year of GASB 94 and GASB 96, and review the implementation efforts of Leases in Year 2. 

Basic Course Information

Learning Objectives
  • Understand the key provisions and requirements of GASB 96, GASB 94, and GASB 87.
  • Identify the similarities and differences between GASB 96, GASB 94, and GASB 87
  • Learn how to effectively navigate the implementation process  of GASB 94 and 96 and ensure compliance with the requirements.

Major Subjects
  • Requirements of GASB 96, GASB 94, and GASB 87
  • Implementation of GASB 96, 94 and 87

Course Materials

Faculty

Frank Crawford, CPA Related Seminars and Products

President

Crawford & Associates, P.C.


Frank Crawford, CPA, is President of Crawford & Associates, P.C., Certified Public Accountants, an accounting firm located in Oklahoma City, OK. The firm specializes in providing auditing, consulting and accounting services solely to governmental entities and is a member of the AICPA and the AICPA Government Audit Quality Center. Over the last 39 years, Crawford & Associates has provided a variety of audit and accounting services to all sizes of government including many types of financial statement audits and attestation services, fraud investigations, internal control analysis, accounting policy and procedure development, outsourced internal auditing and internal monitoring, developing management anti-fraud programs and controls, quality assurance reviews, training, and expert witness services. 


Mr. Crawford was the recipient of the Association of Government Accountants (AGA) 2014 Private Sector Financial Excellence Award, an annual recognition of one individual who has been deemed by the AGA to have made significant contributions to the field of governmental financial management. 
Frank was also recognized as a recipient of the U.S Graduate School’s “2010 Instructor Excellence Award”. Quoting the U.S. Graduate School officials, “Your students and colleagues, as well as Graduate School Staff, honour and value the work that you do here, as evidenced by the many statements of support that praised your skills. Of the School’s 800+ instructors, you are one of only thirteen who will receive this prestigious award this year.” 


In 2012, Mr. Crawford completed a 4 year term as Chairman of the AICPA Government Expert Panel after serving on the Panel for 11 years, and is currently the Chairman of the Oklahoma Society of CPAs Government Accounting and Auditing Committee (27 years), and has also been involved in a number of other AICPA committees and task forces as they relate to governmental accounting and auditing, including the AICPA Governmental Accounting and Auditing Committee, the AICPA Government and Not-For-Profit Expert Panel, the AICPA Government Performance and Accountability Committee, the AICPA GASB 34 Audit Guide Revision Task Force, and the GASB’s recent Financial Reporting Model revision Task Force. In 2015, Mr. Crawford completed a 4 year term as Chairman of the AICPA’s annual Government and Not-For- Profit Training Conference after serving on the Planning Task Force of the Conference for 18 years. 


Over the years, Mr. Crawford has assisted both the AICPA and GASB in the development of several implementation guides as a member of an advisory group, task force or technical content provider. His experience with GASB 34 implementation and audit issues dates back to June 30, 1999, as auditor of the first general-purpose government in the United States to implement the requirements of GASB 34. 
Mr. Crawford is also currently working with many of the US states, territories, commonwealths and freely-associated compact governments on audit finding resolution and financial analysis projects and also serves as a technical consultant and advisor to a number of Federal Government Agencies. 
Frank is a frequent lecturer, trainer and discussion leader for numerous groups, including U.S. Federal Government Agencies, various local and national CPA firms, a number of State Societies, and has also appeared in several AICPA continuing professional education videos and live CPE broadcasts and webcasts related to governmental accounting and auditing. 


Commonly known as Frankie to clients, friends and family, and Pappy to his two grandchildren, Mr. Crawford has two children and two grandchildren, daughter Madison and husband Jon, son Blake, 5 year old grandson Brody, and 3 year old granddaughter Brenley. Mr. Crawford also has the good fortune to be married to Cindy Crawford (not the supermodel, but better). 


 


Christopher Pembrook, CPA, MBA, CGAP, CRFA's Profile

Christopher Pembrook, CPA, MBA, CGAP, CRFA Related Seminars and Products

Crawford & Associates, P.C.


Christopher Pembrook is a Certified Public Accountant, Certified Government Auditing Professional, and Certified Forensic Accountant who joined Crawford & Associates in September 2011. He has a degree in accounting from East Central University and an MBA from Oklahoma Christian University. Prior to joining the firm, he served as the Chief Financial Officer of the Oklahoma Police Pension & Retirement System. He also worked for the Oklahoma State Auditor’s Office for seven years, serving two of the years as the Deputy Director of the Local Government and Special Services Division. He currently serves as a committee member of the AICPA State and Local Government Expert Panel and the Oklahoma Society of CPA’s Government Accounting & Auditing Committee. He was also selected to serve on the joint COSO-ACFE Task Force for the development of the group’s Fraud Risk Management Guide. Christopher was named an OSCPA Trailblazer in 2016. Chris became a Crawford & Associates shareholder in 2017.


Dates

Sat, Mar 09, 2024 - 02:00pm to 03:46pm MST
Sat, Mar 16, 2024 - 08:00am to 09:46am MDT
Wed, Mar 20, 2024 - 08:00am to 09:46am MDT
Fri, Mar 29, 2024 - 10:00am to 11:46am MDT
Fri, Apr 12, 2024 - 12:00pm to 01:46pm MDT
Tue, Apr 23, 2024 - 02:00pm to 03:46pm MDT
Mon, Apr 29, 2024 - 08:00am to 09:46am MDT
Thu, May 09, 2024 - 10:00am to 11:46am MDT
Wed, May 15, 2024 - 12:00pm to 01:46pm MDT
Wed, May 29, 2024 - 02:00pm to 03:46pm MDT
Mon, Jun 03, 2024 - 08:00am to 09:46am MDT
Sat, Jun 08, 2024 - 08:00am to 09:46am MDT
Fri, Jun 14, 2024 - 10:00am to 11:46am MDT
Wed, Jun 26, 2024 - 12:00pm to 01:46pm MDT
Wed, Jul 10, 2024 - 02:00pm to 03:46pm MDT
Mon, Jul 22, 2024 - 08:00am to 09:46am MDT
Wed, Jul 31, 2024 - 10:00am to 11:46am MDT
Tue, Aug 06, 2024 - 05:00pm to 06:46pm MDT
Fri, Aug 16, 2024 - 02:00pm to 03:46pm MDT
Wed, Aug 28, 2024 - 08:00am to 09:46am MDT
Fri, Sep 06, 2024 - 10:00am to 11:46am MDT
Mon, Sep 16, 2024 - 12:00pm to 01:46pm MDT
Thu, Sep 26, 2024 - 02:00pm to 03:46pm MDT
Wed, Oct 09, 2024 - 08:00am to 09:46am MDT
Mon, Oct 21, 2024 - 10:00am to 11:46am MDT
Sat, Oct 26, 2024 - 08:00am to 09:46am MDT
Wed, Oct 30, 2024 - 12:00pm to 01:46pm MDT
Tue, Nov 05, 2024 - 05:00pm to 06:46pm MST
Thu, Nov 14, 2024 - 08:00am to 09:46am MST
Tue, Nov 26, 2024 - 05:00pm to 06:46pm MST
Fri, Dec 06, 2024 - 12:00pm to 01:46pm MST
Sat, Dec 07, 2024 - 08:00am to 09:46am MST
Tue, Dec 17, 2024 - 02:00pm to 03:46pm MST
Fri, Dec 27, 2024 - 08:00am to 09:46am MST
Fri, Jan 03, 2025 - 11:00am to 12:46pm MST
Sat, Jan 18, 2025 - 01:00pm to 02:46pm MST
Tue, Feb 11, 2025 - 07:00am to 08:46am MST
Mon, Feb 24, 2025 - 09:00am to 10:46am MST
Mon, Mar 03, 2025 - 11:00am to 12:46pm MST
Wed, Mar 19, 2025 - 01:00pm to 02:46pm MDT
Fri, Apr 11, 2025 - 07:00am to 08:46am MDT
Tue, Apr 22, 2025 - 09:00am to 10:46am MDT
Mon, May 05, 2025 - 11:00am to 12:46pm MDT
Wed, May 21, 2025 - 01:00pm to 02:46pm MDT
Thu, May 29, 2025 - 05:00pm to 06:46pm MDT
Mon, Jun 02, 2025 - 07:00am to 08:46am MDT
Wed, Jun 11, 2025 - 09:00am to 10:46am MDT
Wed, Jun 18, 2025 - 11:00am to 12:46pm MDT
Sat, Jun 21, 2025 - 07:00am to 08:46am MDT

Additional Info

Basic Course Information

Prerequisites

None


Advanced Preparation

None


Designed For

Industry and Public Accountants


Original Recording Date

7/12/2023


Course Developer

Crawford & Associates, P.C.


Date Added to Catalog

07/10/23


Yellow Book

Yes


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199). 


Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org


Instructional Delivery Method

Group Internet Based


Course Registration Requirements

Online Registration


Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 


Promo Video

Reviews

5
4
3
2
1

Overall:      5

Total Reviews: 11

Comments

Timothy J - WDM, Iowa

"Excellent job. Information was very helpful for accountants who are just starting out."