Insights: Webinar

GASB Statement No. 84, Fiduciary Activities and Student Activity Funds

Course Description
The implementation of GASB Statement No. 84, Fiduciary Activities may have a major impact in student activity fund reporting (and potentially internal controls). From public preschools to public graduate colleges or universities, GASB-84’s implementation may be pervasive. However, the language within the standards section of GASB-84 does not directly mention student activity funds, leaving preparers to decide how to apply the standards. The result may be that some clubs and organizations are reported as fiduciary activities and others as governmental activities. Hear the basics on GASB-84 and the proposed Implementation Guide provisions in this one-hour session with time for your questions and answers.

Learning Objectives
•  Review the fundamentals of GASB Statement No. 84, Fiduciary Activities
•  Identify the potential impact of the changes on student activity funds
•  Discuss potential implementation strategies

Eric S. Berman, MSA, CPA, CGMA, Partner, Eide Bailly, LLP

CPE Information
CPE Credits: 1
Field of Study: Governmental Accounting 
Level of Knowledge: Basic
Delivery Method: Web-Based Group Session

Additional Information 

No prerequisites or advanced preparation required. For information regarding refund, complaint and program cancellation policies, please contact Jason McKeever at 701.476.8773.

CPE Sponsors


Eric S. Berman

Eric S. Berman


Eric is a nationally recognized speaker, author, thought leader and auditor with a wealth of government client experience. He brings a unique perspective to the firm’s clients as a former Deputy Comptroller of the Commonwealth of Massachusetts, a chief financial officer of a state agency and an audit partner with clients ranging from a well-known stadium to statewide pension systems.