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Governmental Accounting and Auditing Update Conference 2019

GAE1927 - Fiduciary Practicalities (Repeat of GAE1914)

Aug 13, 2019 12:25pm ‐ Aug 13, 2019 1:40pm

Standard: $49.00


This session will take a deep dive into GASB 84, Fiduciary Activities, walking through various transactions and analyzing how GASB 84 might apply, keeping in mind not only the standard itself but also the related implementation guide. The session will also outline reporting considerations as well as potential audit-related considerations to consider with the adoption of this new standard.

  • Identify fiduciary activities.
  • Analyze potential changes to the reporting entity.
  • Determine appropriate reporting.


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