Educational Webcasts and Webinars
IN FOCUS: Update on GASB’s Fiduciary Activities Project
Date: October 11, 2016
Time: 2:00–3:15 PM, Eastern Daylight Time
The Governmental Accounting Standards Board (GASB) is pleased to announce a webinar to update and receive feedback from stakeholders on its fiduciary activities project. The Board has deliberated the feedback received on the Exposure Draft, Fiduciary Activities, and has made tentative changes to the proposed guidance to address many of the issues raised. The webinar will cover the following topics:
- An overview of the fiduciary activities project
- An update on the tentative changes the Board has made, including the guidance on how to identify and report fiduciary activities
- Resources that will be available to help with implementation questions
- Audience question-and-answer session.
Learning Objectives: At the end of this program, participants will be able to broadly understand the proposed guidance regarding:
- How fiduciary activities would be identified, including component units that are fiduciary in nature
- How governments (including business-type activities) would report fiduciary activities in fiduciary funds and component units
- The format and content of the fiduciary fund financial statements.
Registration: To register for this event, please use this link.
Delivery Method: Group-internet based
Program Level: Overview
Program Prerequisites: None. Participants may wish to read the Exposure Draft, Fiduciary Activities, prior to the webinar.
Advanced Preparation Needed: None
Recommended CPE: 1.0 hour; final CPE earned will be determined based on the length of participation in the program, polling questions as described in CPE Eligibility, and completion of a course survey. Credit is provided only to participants in the live broadcast of this course, including completing the survey. Please note that credit is not provided for group viewing. Each participant must be registered separately and meet both polling and duration requirements as per NASBA.
Refund/Cancellation Policy: There is no cost for this course and there is no cancellation penalty. Participants will be notified by e-mail as soon as possible if the course is cancelled for any reason.
Complaint Policy: To register complaints about course content or delivery method and to inquire about the timeliness and accuracy of CPE credit posting for this event, contact CPEDirector@gasb.org.
Official National Registry of CPE Sponsor’s Statement
The Financial Accounting Foundation/FASB/GASB is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org
NASBA National Registry of CPE Sponsors—Sponsor License Number 107522
Texas Sponsor Number 000016