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:
  1. An overview of the fiduciary activities project
  2. An update on the tentative changes the Board has made, including the guidance on how to identify and report fiduciary activities
  3. Resources that will be available to help with implementation questions
  4. Audience question-and-answer session.
Speakers: Lisa Parker, GASB senior project manager, and Scott Reeser, GASB supervising project manager. Moderators: David R. Bean, GASB director of research and technical activities, and Dean Mead, GASB senior research manager.

Learning Objectives: At the end of this program, participants will be able to broadly understand the proposed guidance regarding:
  1. How fiduciary activities would be identified, including component units that are fiduciary in nature
  2. How governments (including business-type activities) would report fiduciary activities in fiduciary funds and component units
  3. The format and content of the fiduciary fund financial statements.
Participants will have the opportunity to submit questions to the panelists during the event. At the conclusion of the webinar, participants also will be asked to provide feedback to the GASB on the changes it has tentatively decided to make.

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.


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