After more than 10 years of research, public input, and deliberations evaluating the effectiveness of Statement 34 and related pronouncements, the Governmental Accounting Standards Board has issued Statement No. 103, Financial Reporting Model Improvements. The GASB’s latest statement addresses management’s discussion and analysis, unusual and infrequent items, proprietary fund financial statements, definitions of operating and nonoperating revenues and expenses, budgetary comparisons, and reporting of significant component units. Join us for a thorough review of those requirements and a discussion of what governments must do to prepare for implementation.

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