GASB Update: What’s Ahead for GASB 103, 104 & 105

Government accounting standards continue to evolve, and early planning is critical to successful implementation. This CPE-eligible webinar provides a focused overview of upcoming GASB standards 103, 104, and 105, highlighting key requirements, effective dates, and practical considerations for government entities.

Key Topics & Technical Focus

• GASB 103: Financial Reporting Model Improvements
• GASB 104: Disclosure of Certain Capital Assets
• GASB 105: Subsequent Events
• Effective dates and transition considerations
• Anticipated audit and financial reporting impacts

Learning Objectives

Participants will be able to:

• Identify key provisions of GASB 103, 104, and 105
• Understand implementation timelines and transition requirements
• Evaluate financial reporting and audit implications
• Prepare internal teams for upcoming changes

Presenters

• Michael Rolka
• Daniel Beard
• Christina LaVielle

Who Should Attend

Finance directors, controllers, treasurers, accountants, and government leaders involved in financial reporting and audit preparation.

Watch On-Demand

Helpful resources related to this webinar: 

• Preparing for GASB 103, 104, and 105: A Practical Overview
• What Government Leaders Need to Know About Upcoming GASB Standards