What’s Going on at the GASB (2026/27)
Description
This course provides a focused update on major recent pronouncements issued by the Governmental Accounting Standards Board (GASB). Coverage includes GASB Statement No. 103 (financial reporting model), GASB Statement No. 104 (disclosures for capital assets), and GASB Statement No. 105 (subsequent events).
Participants will also receive a high-level overview of active GASB exposure drafts and ongoing projects. The course is designed to help auditors, preparers, and financial leaders understand how these developments affect audits, financial statement preparation, and board reporting.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Objective
After attending this presentation, you will be able to... Recall the impact of GASB Statement No. 103 on the governmental financial reporting model. Identify new disclosure requirements introduced by GASB Statement No. 104. Recognize requirements related to subsequent events under GASB Statement No. 105. Recall key elements of recent GASB exposure drafts and active projects.
Attendee Information
Melisa F. Galasso, CPA
Required Knowledge
None
Who Should Attend
Auditors, preparers, and financial leaders
The North Carolina Association of Certified Public Accountants 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.nasbaregistry.org/.For information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call 800-469-1352.