1. Review the impact of GASB 84 and 87 on your governmental financial statements.
2. Discuss when assets and liabilities should be reported in a fiduciary fund.
3. Explore the challenges of recording leasing transactions.
The changes to the recording and reporting of assets and liabilities in the financial statements as a result of these two new pronouncements is significant. This session will provide an overview of these pronouncements and how they will affect your government.