Instructor
Instructor
Chris Pembrook, MBA, CGAP, CPA, CRFAC is a Partner/Shareholder at Crawford & Associates, P.C., in Oklahoma City. The accounting firm is located in Oklahoma City, Oklahoma, and specializes in providing auditing, consulting, and accounting services solely to governmental entities. Prior to joining the firm, he served as the Chief Financial Officer of the Oklahoma Police Pension & Retirement System and the Deputy Director of the Local Government & Special Services Division of the Oklahoma State Auditor & Inspector’s Office. He is currently serving as a committee member of the OSCPA Government Accounting & Auditing Committee and recently finished a 4-year term on the AICPA Government Expert Panel. Chris was also selected to serve on the joint COSO-ACFE-AICPA Task Force for the development of the group’s Fraud Risk Management Guide. Most recently, Chris has been named a member of the AICPA Technical Issues Committee (TIC) and has also been named as a task force member for the planning of both AICPA National Governmental Accounting and Auditing Conferences and the AICPA Governmental and Non-profit Conferences.
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.