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2022 AICPA & CIMA Governmental and Not-for-Profit Training Program

GOV2202 - GASB Statement 87 interplay with Statements 94 and 96 (theoretical discussion)

Oct 24, 2022 9:45am ‐ Oct 24, 2022 10:35am


This session will explain the similarities and differences between the requirements in Statements 87, 94, and 96. 

Learning Objectives:
  • Identify the accounting and reporting changes that these standards will require, once effective
  • Identify what is similar and what is different between the requirements in these standards


  • Joel M. Black, CPA, Chair, Governmental Accounting Standards Board
  • Lisa R. Parker, CPA, CGMA, Senior Project Manager, Governmental Accounting Standards Board (GASB)
Category: Concurrent Session Onsite and Online

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