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GASB-103 and 104 - Gearing Up! (Completed)

Date: Thursday, March 27, 2025
Instructor: Eric S. Berman
Begin Time:  9:00am Pacific Time
10:00am Mountain Time
11:00am Central Time
12:00pm Eastern Time
CPE Credit:  2 hours for CPAs

GASB Statement Nos. 103 and 104 represent medium-sized changes to the basic financial statements and required supplementary information for states and local governments. The changes are to be implemented during 2025. Hear about the changes and steps you can take to plan for success.

Topics Covered

  • GASB Statement Nos. 103 and 104

Learning Objectives

  • Understand the changes in GASB-103 that will impact states and local governments
  • Understand the changes in GASB-104 that will impact states and local government
  • Learn the implementation provisions for both standards as they are being implemented in 2025
  • Realize the changes potentially needed for management’s discussion and analysis as well as other required supplementary information
  • Strategize planning for the new standards

Level
Overview

Instructional Method
Group: Internet-based

NASBA Field of Study
Accounting (Governmental) (2 hours)

Program Prerequisites
None

Advance Preparation
None

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