Advanced Accounting and Financial Reporting

Thu, Oct 26, 2023, 9:00am - 11:00am
This event is approved for 2.4 CPE credits under the Accounting and Auditing category.


Program Outline: 

This program will keep you engaged. We will use a Q&A format to take a deep dive into the following topics:

  • Purpose of the government-wide statements vs. the fund based modified accrual statements
  • Revenue recognition principles for modified accrual funds (period of availability, nonexchange rules, etc.)
  • Modified accrual expenditure recognition principles (applying when not paying with current financial resources, year-end-cut-off procedures, etc.);
  • Full accrual government-wide statement issues (capitalization policies, estimating liabilities, pension/OPEB);
  • Specific hot topics as time allows (fiduciary activities, OPEB, Leases)

Course Description: 

This session will deepen your understanding of governmental GAAP by talking through practical everyday examples of accounting decisions and tying the appropriate treatment back to the accounting principles. We reference every decision back to the GASB literature, so that we gain a better understanding of why the treatment is appropriate. The program uses a question and answer format with the opportunity for attendee participation, so that we can keep things light and engaging.

Attendees should expect to become more self-reliant, including understanding how to research questions which arise in their operations and how to benefit more from discussions with their auditors.


Marie Stiegel serves as the industry technical leader for Plante Moran’s governmental practice and has over 14 years of experience specializing in government.  In this role, she collaborates with governmental clients and internal engagement teams to uphold high-quality standards and develop solutions to technical accounting and auditing issues.  She also leads Plante Moran’s governmental professional standards team and oversees technical trainings and technical communications to internal teams and clients.  She led the firm’s governmental industry implementation of the GASB fiduciary, pension, and OPEB standards.

Marie has a M.S. in accounting from Michigan State University. She is a member of the AICPA, MICPA, and MGFOA and serves as co-chair of the MGFOA’s standards committee.

Cost Per Person:

 By October 23, 2023
Member $50
Non-Member $80

Registration Policies:

  • Credit card is the only payment method accepted for this webinar.
  • If you have a credit from a previous event cancellation, you will be able to choose "MGFOA Credit" as your payment method.
  • The recording will be available for purchase after it is uploaded. Please do not attempt to register for the recording at this time.
  • Your personal Zoom link to access the webinar will be emailed by Tuesday, October 24, 2023. You WILL NOT receive the link at the time of registration.
  • Registration will close after October 23, 2023.
  • Paid attendees to the webinar will receive the recording complimentary (not CPE eligible).
  • No refunds will be made for cancellations received after October 23, 2023.

Cancellation Policies:
Refunds will be made ONLY if MGFOA is notified by October 23, 2023. If you have registered and find that you cannot attend, you may transfer your registration to another person. Rates may vary based on membership status. Please notify MGFOA of this occurrence.