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GASB Statement No. 84: Fiduciary Activities
August 1 @ 12:00 pm - 1:00 pm CDT
YELLOWBOOK CPE-ELIGIBLE GASB S-84 WEBINAR
The Governmental Accounting Standards Board released a pronouncement on Fiduciary Activities that changes the definitions of fiduciary funds, which fiduciary activities to include in the primary government’s financial statements and what is reported for certain fiduciary funds.
Join Sikich experts to learn the below information as it pertains to GASB S-84.
- A detailed understanding of the definition of fiduciary funds,
- Understanding the types of fiduciary activities to be reported in the future,
- Identifying what custodial funds are used for and how to report custodial funds,
- How the new pronouncements will impact reporting pension plans, OPEB plans, funds held for others and accounting and reporting student activity fees for School Districts and Community Colleges.