The Governmental Accounting Standards Board’s (GASB) Statement 84, Fiduciary Activities, significantly changes how government entities report fiduciary activities on financial statements. The standard is effective for reporting periods beginning after December 15, 2018, which means it’s time to begin planning for implementation.
Join us for a webcast addressing different aspects of GASB 84 and its potential impact on governmental entities. We’ll discuss key elements of implementation, including the following:
- Changes to the fiduciary funds and how they’re presented
- Methods for identifying activities that should be reported as fiduciary activities
- Criteria for determining which businesses should report their fiduciary funds