IAR25: Cash Flow Reporting: GASB
Public institutions are required to report their cash flow statement using the direct method. This session covers how to approach the cash flow statement using the direct method and the advantages of this presentation. It also presents tips and techniques for preparing the cash flow statement.
CPE Available: 1.5 Credits in Accounting Governmental
Each individual must register and attend separately to earn credit.
NACUBO 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
Event Information
- Level: Intermediate
- Prerequisites: Minimum 1-2 years of experience as a professional in higher education or a related private industry.
- Advanced Preparation: None
- Delivery Mode: Group internet based
- Field of Study: Accounting Governmental
- Length: 75 minutes
Steps to Earn CPE Credit
To earn CPE credit, you must attend the session live. CPE credit cannot be earned for watching the recording.
After the session ends, you will complete the following steps under the Content tab:
- Pass the CPE codeword quiz. Write down the codewords posted in the Zoom chat at random times throughout the session and complete the quiz at the end of the session.
- Submit the CPE check-out code displayed at the end of the session.
- Download your CPE certificate.
You have until 5 pm Eastern Time on Monday, February 3, 2025, to complete these three steps or report technology issues with this site to online@nacubo.org.
For more detailed instructions, review the CPE Instructions page.
Tom Ewing
Director of Financial Reporting
The Ohio State University
Tom Ewing has over 30 years of higher education accounting and reporting experience at The Ohio State University. He is a CPA and earned his MBA at The Ohio State University in 2012. Ewing is a former member and chair of NACUBO's accounting principles council and received the Daniel D. Robinson award in 2020. He also served on the GASB disclosure framework task force. Ewing has been married for 37 years to his wife, Colleen. They have two grown daughters and a five-year-old granddaughter.
Karl Strauss
Controller
Oregon State Lottery
| Karl Strauss recently joined Oregon State Lottery as the controller. Most recently he served as the accounting director at Oregon Health and Science University while serving on the NACUBO Accounting Principles Council, and has 13 years of higher education experience including years with St. Bonaventure University as the director of finance and controller. He is a chartered financial analyst (CFA), certified public accountant (CPA), and certified healthcare financial professional (CHFP) and prior to higher education, he held a career in investment management. |
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