Instructor
Alexandria Romero
Instructor
This course provides a focused update on major recent pronouncements issued by the Governmental Accounting Standards Board (GASB). Coverage includes GASB Statement No. 103 (financial reporting model), GASB Statement No. 104 (disclosures for capital assets), and GASB Statement No. 105 (subsequent events).
Participants will also receive a high-level overview of active GASB exposure drafts and ongoing projects. The course is designed to help auditors, preparers, and financial leaders understand how these developments affect audits, financial statement preparation, and board reporting.
• Recall the impact of GASB Statement No. 103 on the governmental financial reporting model.
• Identify new disclosure requirements introduced by GASB Statement No. 104.
• Recognize requirements related to subsequent events under GASB Statement No. 105.
• Recall key elements of recent GASB exposure drafts and active projects.