GASB 84 Revisited and GASB 97


Course Description
Now that GASB-84 has a postponed implementation due to the issuance of GASB-95 and will now be implemented for fiscal years beginning after December 15, 2019 (January 1, 2020 or July 1, 2020), it is time to revisit GASB-84. Also, GASB just issued GASB-97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans, which will have an impact on reporting certain activities. Join us for a refresher on GASB-84 and the latest on the new GASB-97, which amends GASB-84.

Learning Objectives:

  • Review components of GASB-84, as amended now by GASB-97.
  • Discuss the reporting of defined contribution plans and other employee benefit plans.
  • Review the reporting of student activity funds and other potential fiduciary activities.

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

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.

CPE Information
CPE Credits: 2
Field of Study: Accounting (Governmental)
Level of Knowledge: Basic
Delivery Method: Group-Internet Based

Additional Information:
This is a web-group seminar. No prerequisites or advanced preparation required. For information regarding refund, complaint and program cancellation policies, please contact Jason McKeever at 612.253.6628.

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