GASB 84 and 97 - One More Time Before June 30


Course Description:
For those governments that did not take advantage of GASB-95’s Postponement of the Effective Dates of Certain Authoritative Guidance, GASB Statement No. 84, Fiduciary Activities, and GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans loom as the major GASB pronouncements to be implemented this year. There is extra time afforded for certain elements of GASB-97 relating to Section 457 plans, which are effective for fiscal years beginning after June 15, 2021. However, many governments will consider implementing the entirety of GASB-97 at the same time as GASB-84. Hear the changes one last time as we prepare for this fiscal year-end.

Learning Objectives:

  • Understand the changes to fiduciary activities made by GASB-84
  • Understand the elements of GASB-84 and other GASB standards amended by GASB-97
  • Understand implementation ideas to get going on both

Eric S. Berman, MSA, CPA, CGMA, Partner, Eide Bailly
Eric is a nationally recognized speaker, author, thought leader and auditor within governmental accounting. He brings a unique perspective 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. He's been recognized with several major awards for his public service and work.

CPE Information
CPE Credits: 1.5
Field of Study: Accounting (Governmental)
Level of Knowledge: Basic
Delivery Method: Group-Internet Based

Additional Information: This is a Group-Internet Based Webinar. No prerequisites or advanced preparation required. For information regarding refund, complaint and program cancellation policies, please contact Amy DeGeorge.

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