This archived Governmental Audit Quality Center (GAQC) Web event titled, It’s Here! Fiduciary Activities Implementation Considerations, was held on Thursday, February 6, 2020. GASB Statement No. 84 became effective for reporting periods beginning after December 15, 2018. This event covers the requirements of the standard, but more importantly, discusses important areas that auditors and auditees need to think about as they are preparing and auditing financial statements.
Topics covered include:
Criteria in determining fiduciary activities;
Impact on financial reporting including