This session will address recently issued GASB Statements and Implementation Guides, focusing on major pronouncements and related implementation guides and major projects and research activities on the GASB’s technical agenda. Topics to be covered include fiduciary activities and leases implementation issues; the financial reporting model; and revenue and expense recognition.
Obtain basic working knowledge of:
1) Changes introduced by recently issued pronouncements, including implementation issues
2) Potential impact of GASB projects and research activities