Webinar: How to Implement GASB 84 at Your School District

CPAs & Advisors

Jennifer Watkins
Jennifer Watkins CPA Principal CPAs & Advisors

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Wednesday, March 13, 2019
1:00 PM – 2:30 PM EST

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View a recording of the Webinar

In January 2017, the Governmental Accounting Standards Board issued Statement No. 84 Fiduciary Activities (GASB 84). For school districts, the Statement is effective for fiscal years ending in 2020. GASB 84 defines and clarifies fiduciary activities and establishes criteria for identifying those activities with a focus on whether a government is controlling the assets and the beneficiaries with whom the relationship exists.

In this webinar, we will review the technical accounting changes in GASB 84 and show examples of how to execute the new standard in your school district. Then a Q&A will provide answers to common questions.

Webinar highlights include:

  1. Review GASB 84 and the technical pieces that are most important
  2. Walk through the implementation of GASB 84 (how to apply it at your district)
  3. Provide answers to common questions: What fund and how many funds to use, how to budget, and more.
  4. Show examples of activities that qualify as either Fiduciary or Governmental
  5. Take individual examples of student activities and walk through the implementation to determine what fund type

This webinar qualifies for CPE credit.

  • CPE Credit: 1.8 CPE credit in the Accounting (Governmental) field of study may be awarded upon verification of participant attendance during live broadcast.
  • Program Level: Intermediate
  • Prerequisites: GASB financial statement knowledge
  • Advance Preparation: None
  • Business Managers, Assistant Superintendents of Business/Operations, CFO, Finance Directors, and others in the finance arena for school districts 
  • Refund Policy: There is no fee associated with this webinar.
  • Yeo & Yeo CPE FAQ

Jennifer Watkins, CPA, Principal
Education Services Group  


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