Understanding GASB Current Projects (On-Demand Webinar)  

In this on-demand webinar, we review GASB's active project agenda. First, we'll look at the 2025 Implementation Guidance update clarifying cash flow classifications, MD&A content, subsidy definitions, lease terms, and conduit debt questions. Next, we'll discuss the Severe Financial Stress and Probable Dissolution project, which separates current-condition stress disclosures from assessments of potential dissolution. We'll then cover the Subsequent-Events project updating recognition and disclosure timing, and the Infrastructure Assets project clarifying recognition, depreciation, and the modified approach. Finally, I'll preview the 2027 Revenue and Expense Recognition model and upcoming post-implementation reviews of key GASB standards.