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GASB Financial Reporting Overview for Managers November 30, 2023

Course Description
Last Updated: February 17, 2023

Course Description

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GASB is changing financial reporting again. No worry. Come to a special workshop on Thursday morning, November 30, 2023 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. 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. Up to four people may attend.