Watch Session 3 of Sikich’s 2026 Yellow Book Webinar Series, now available on demand. This session provides an in‑depth overview of new reporting and disclosure requirements introduced by GASB Statements 103, 104 and 105. Presenters walk through key financial reporting model improvements, including changes to MD&A, proprietary fund financial statements, component unit presentation and budgetary comparison information. They also highlight expanded capital asset disclosure requirements and updated guidance for subsequent events, with practical examples relevant to governments and public sector entities. View the recording to better understand adoption timelines, implementation considerations and steps organizations should take now to prepare.
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