GOV1902 - Unique Considerations in Applying GAAP to Tribal Entities

This session will help participants understand some unique application issues to consider in applying GASB statements to Tribal governments and their enterprises. Specific items that will be reviewed include leases, fiduciary funds, and others. The session will also provide an update on the activities of GASB's tribal working group that is providing input to the GASB on alternative reporting options for Tribal businesses.

Learning Objectives:

1. Recognize potential application considerations for Tribes in implementing newly issued GASB standards.
   
2. Understand the activities being discussed by GASB’s Tribal Working Group.