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GASB Financial Reporting Overview for Managers
December 8, 2017

Course Description
Last Updated: June 19, 2017

Course Description

Syllabus

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GASB is changing financial reporting again. No worry. Come to a special workshop on Friday morning, December 8, 2017 and learn about these changes First the two government wide statements, the eight fund perspective statements and the requirements of the Management's Discussion and Analysis (MD&A) of GASB 34. Next, keep up with the GASB 54 Fund Balance and Fund Definition changes. Then learn about deferred outflows and inflows of resources which may result in a Statement of Resource Flows and Statement of Financial Position which may replace the statement of activities and the statement of net assets. Finally, learn about the economic condition - financial projections projects, all of which changes the landscape of our GASB financial reports. All Massachusetts' municipalities, regional school districts and other entities must report financial statements consistent with GASB Statements. The primary goal of this workshop is to provide a basic understanding of the GASB financial statement requirements and upcoming changes.

I am opening the current Uniform Massachusetts Accounting System (UMAS) class to others to provide a timely and informative session on the Basic Statements and the MD&A. You are then invited to attend the DOR/DESE Roundtable that afternoon.

Date: Friday morning, December 8, 2017
Registration: 8:30am
Time: 9:30am to 1:30pm
Location: Hopkinton Police Station
Tuition: $125.00
CPE_credit_hours: 3.5

Instructor:  Mark D. Abrahams, CPA