GASB 84 Revisited and GASB 97

Webinar

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.

Presenter:
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.

CPE Sponsors

Stay current on your favorite topics

SUBSCRIBE

Learn More

See what more we can bring to organizations just like yours.

Government

Take a deeper dive into this Insight’s subject matter.

Audit & Assurance