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Event Registration - How the New Fiduciary Standards Impact Financial Statements

Thursday, July 25, 2019
12:00 PM - 1:00 PM Eastern Daylight Time

GASB Statement No. 84, Fiduciary Activities, is expected to have a significant effect on the financial statements of most school districts. This webinar will address the issue of classification from two perspectives. First, what activities should be reported as fiduciary funds versus what activities should be reported in the governmental funds? Once it is determined that an activity should be classified as a fiduciary funds what category should it be reported in-for example, a private-purpose trust fund or the new custodial fund? In addition, this webinar will address accounting and financial issues associated with fiduciary activities that extend beyond classification issues. The webinar will also highlight relevant questions and answers from the new Implementation Guide on Fiduciary Activities.