Revenue and Expense Recognition
Upcoming Revenue and Expense Recognition Events
GASB is offering resources for learning more about the Board’s recent Preliminary Views (PV), Revenue and Expense Recognition, prior to the February 26, 2021 comment deadline, and providing several opportunities to share your views thereafter.
This series of IN FOCUS webinars will be offered under the following schedule:
For Financial Statement Users
- October 27, 2020, 2:00–3:00 p.m. ET (overview of the PV) – now available in the archive
- November 12, 2020, 2:00–3:00 p.m. ET (PV Chapters 1–3)
- November 19, 2020, 2:00–3:00 p.m. ET (PV Chapters 2 and 4)
- December 10, 2020, 2:00–3:00 p.m. ET (PV Chapters 5–7).
Videos to Highlight Key Project Areas
The GASB is offering a series of short videos on the Preliminary Views highlighting key aspects of the document. Videos will be available in the coming weeks and months leading up to the comment deadline.
Public Hearings and User Forums
Public hearings are tentatively scheduled as follows:
- March 23, 2021, in Boise, ID (in conjunction with the annual conference of the National Association of State Comptrollers)
- March 30–31, 2021, in Atlanta, GA
- April 8, 2021, in New York, NY
- April 13–14, 2021, in Chicago, IL
- April 20–21, 2021, in San Francisco, CA.
- April 9, 2021, in New York, NY
- April 15, 2021, in Chicago, IL.
For more on the Revenue and Expense Recognition project, visit the GASB website at www.gasb.org/revenue.