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Governmental and Not-for-Profit Training Program 2019


GOV1914 - GASB Update: Review of Newly Effective Standards & Agenda Topics (Repeat of GOV1910)


Oct 28, 2019 3:00pm ‐ Oct 28, 2019 4:40pm

Description

This session will take a quick look at what has been keeping the GASB busy over the last few years. Several soon-to-be-implemented standards will be reviewed, along with implementation issues that may arise for preparers due to the various standards’ requirements. GASB 84 and 87, on Fiduciary Activities and Leases, respectively, will be covered, along with several other, perhaps less impactful, new standards. In addition, we will take a quick look at the status of several current GASB projects, including an update on the Big 3, the New Financial Reporting Model, Revenue and Expense Recognition, and Note Disclosures.

Learning Objectives:

  1. Recognize the impact of newly issued GASB standards.
  2. Recall the status of current GASB agenda projects and pre agenda research.
  3. Identify potential impacts of the current agenda to governments.

Speaker(s):

  • Frank W. Crawford, CPA, President, Crawford & Associates, P.C.
  • Lisa R. Parker, CPA, CGMA, Senior Project Manager, Governmental Accounting Standards Board (GASB)

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