GASB 84: Practical Guidance for Accounting for Fiduciary Activities Webinar

(1-hour session; 1 CE hour)

This course will provide an overview and practical guidance for implementing GASB Statement No. 84, Fiduciary Activities.  Upon successful completion of this course, the participant should be able to

  • recall the criteria for identifying fiduciary activities

  • differentiate between the generic funds within the fiduciary category

  • recall the financial reporting requirements within the CAFR or basic financial statements for the Statement of Fiduciary Net Position and the Statement of Changes in Fiduciary Net Position

  • discuss practical steps for implementing the new standard



No courses are currently available.