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.
Date and Time
Thursday Jul 9, 2020
12:00 PM - 2:00 PM CDT
Location
Webinar
Fees/Admission
Free
Website
Contact Information
Rebecca Rozmark
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