How GASB Reporting Model Meets User Needs (On-Demand Webinar)  

Upon successful completion of this course, the user should be able to:

• describe the purpose and objectives of the Governmental Accounting Standards Board (GASB) and how its standards support accountability and transparency in public sector financial reporting;

• differentiate between the financial reporting characteristics of governmental, proprietary, and fiduciary funds, including their measurement focus and basis of accounting; and

• explain the impact of recent GASB reporting model improvements, such as GASB 103, and how these changes enhance the usefulness of financial reports for governmental financial statement users.