IN FOCUS: GASB Implementation Guides for Fiduciary Activities and Leases

Date: Thursday, September 26, 2019

Time: 1:30–3:15 p.m. Eastern Daylight Time

The Governmental Accounting Standards Board (GASB) is pleased to announce its webinar providing information about the recently issued Implementation Guides No. 2019-2, Fiduciary Activities, and No. 2019-3, Leases. The areas covered will include:
  1. Identifying fiduciary activities based on the requirements of Statement No. 84, Fiduciary Activities
  2. Reporting fiduciary activities in fiduciary funds
  3. Identifying contracts addressed in Statement No. 87, Leases
  4. Recognizing and measuring financial statement elements associated with lease transactions
  5. Audience question-and-answer session.
Speakers: Lisa R. Parker, Senior Project Manager
                      Deborah E. Beams, Supervising Project Manager

Moderator:  David R. Bean, Director of Research and Technical Activities

Learning Objectives:
At the end of this program, participants will be able to:
  1. Identify the key topics covered in each Implementation Guide
  2. Understand how the Implementation Guides can be used in applying Statements 84 and 87
  3. Recognize where previous Implementation Guidance has been amended.
Participants will have the opportunity to email questions to the panelists during the event.

Registration: To register for this event, please click here

Delivery Method:  Group-internet based

Program Level: Overview

Program Prerequisites: None

Advanced Preparation Needed: None

Recommended CPE: 2.0 hours; 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. 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 email 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

Official National Registry of CPE Sponsors' 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:

NASBA National Registry of CPE Sponsors—Sponsor License Number 107522

Texas Sponsor Number 000016