Focus on the Governmental Accounting Standards Board’s recent changes to the presentation of fiduciary activities in the audited financial statements. At the end of this session, you will be able to recall the criteria for identifying fiduciary activities; differentiate between the generic fund types within the fiduciary category of funds; recall the financial reporting requirements for the Statement of Fiduciary Net Position and the Statement of Changes in Fiduciary Net Position; and discuss practical steps for implementing the standard. 

Session Information
Session Date:
December 07, 2018
E - GASB 84: Practical Guidance in Accounting for Fiduciary Activities: 2018 Governmental Accounting & Auditing Conference
Individual topic purchase: Selected
Georgia Society of CPAs
Accounting & Auditing (A&A): 1.50
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