Credit Available - See Credits tab below.
Total Credits: 2 Accounting & Auditing. Government
Advanced Specialty Topic – Debt Reporting
A CSMFO Core Course
9:00 a.m.-11:00 a.m., Wednesday, August 13, 2025
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 class is limited to 25 participants to allow for in-depth discussion between the instructor and attendees. Advance registration is required for this class.
THIS COURSE IS LIMITED TO 25 ATTENDEES, SO REGISTER TODAY!
Instructor:
Debbie Harper, Retired Partner, LSL
Continuing Professional Education: 2 hours of CPE (Accounting & Auditing, Government).
Cost: $100 for CSMFO members
$130 for non-CSMFO members
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Upcoming Advanced Specialty Topics: Keep your eye out for upcoming Advanced Specialty Topic courses.
Pension and Other Post Employment Benefits (OPEB) Reporting – August 21, 2025
Debbie Harper is a CPA and retired partner from LSL CPAs. She specializes in government agencies and served as the Learning Director overseeing all the technical training for the firm. She has worked in governmental accounting for 22 years. Through her career, she has found her passion in government accounting training. Debbie’s goal and skill have been in taking complex technical concepts and simplifying them for easy understanding.
Debbie has been married for 26 years and her husband is her favorite traveling partner, along with four kids who all hop in the motorhome and tour the continental U.S. together once a year; they are close to seeing all 50 states.