We will learn about the latest GASB developments including pronouncements effective this year.

Learning Outcomes:

• Identify and interpret key GASB Pronouncements - Participants will be able to identify the major revisions introduced in GASB Statements 101 through 104 and explain how these changes differ from previous standards. This includes understanding the scope and intent of GASB 101 (Compensated Absences) and GASB 102 (Certain Risk Disclosures), which are effective for fiscal years ending June 30, 2025.
• Apply New Standards to Financial Reporting - Participants will demonstrate the ability to apply the new GASB principles in the preparation and audit of governmental financial statements.
• Evaluate the Impact of Ongoing GASB Projects - Participants will assess the potential impact of current GASB technical agenda items on their organization’s accounting practices. They will also be prepared to provide feedback to GASB during due process periods.

Delivery Method | Group Internet Based
Recommended CPE Credit | Up to 1.5 hours of CPE, pending approval 
Recommended Field(s) of Study | Accounting (Governmental)
CPE Capability | Technical Expertise/Problem-Solving
Prerequisites | None 
Program Level | Basic 
Advanced Preparation | None