Educational Webcasts and Webinars

IN FOCUS: GASB Preliminary Views, Financial Reporting Model Improvements

Date: Wednesday, November 7, 2018

Time: 2:00–3:40 p.m. Eastern Standard Time

The Governmental Accounting Standards Board (GASB) is pleased to announce its webcast providing information on the proposals in the GASB Preliminary Views, Financial Reporting Model Improvements (Preliminary Views). The areas covered will include:
  1. Recognition concepts and application for governmental funds, including alternative views
  2. Presentation of governmental fund financial statements
  3. Presentation of proprietary fund financial statements
  4. Budgetary comparison information schedule
  5. Communication of major component unit information
  6. Schedule of government-wide expenses by natural classification
  7. Audience question-and-answer session.
Speakers: Roberta Reese, GASB senior project manager; Lisa Parker, GASB senior project manager; Scott Reeser, GASB supervising project manager; Jacqueline Roberts, GASB postgraduate technical assistant; and Christian Romanelli, GASB postgraduate technical assistant. Dean Mead, GASB senior research manager, will moderate the webinar.
Learning Objectives:
At the end of this program, participants will be able to understand:
  1. The scope of the proposed improvements to the financial reporting model
  2. The major proposals in the Preliminary Views
  3. How to provide feedback to the GASB on the proposals.
Participants will have the opportunity to email questions to the panelists during the event.

Field of Study: Accounting

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

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