Fiduciary Activities: Understanding the Impacts of the GASB 84


While GASB Statement No. 84, Fiduciary Activities, seems distant, the new standard has a far-reaching impact and may change the reporting entity of some governments with student activity funds, pension or OPEB plans, existing agency funds and more. Considering impacts now in advance of its effective date (12/31/2019 year-ends) will greatly help the transition. This webcast will help both preparers and auditors gain familiarity with the new definitions and criteria in identifying fiduciary activities, as well as the impacts on financial reporting.


Tuesday, June 25, 2019
Registration Time: 10:00am
10:00am – 12:00pm

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Course Type

On-line Live Vendors

CPE Credit

2.00 hours CPE credit

Field of Study


Level of Knowledge


Designed For

Preparers and auditors of state and local governmental entities



Advanced Preparation



Key Topics

-Fiduciary activities

-Financial reporting


-Identify key terms and definitions related to fiduciary activities.

-Recognize criteria in determining fiduciary activities.

-Identify the impact on financial reporting including net position and flows statements.

- Recognize custodial fund considerations.


N/A (This is a webcast)
Member Fee $99.00
Non-Member Fee $129.00
Your Price $129.00

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