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GASB 102 and GASB 103 implementation | Baker Tilly

GASB 102 and GASB 103 implementation

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GASB 102 and GASB 103 implementation

Dec. 18, 2024 · Authored by Jodi Dobson, Bethany Ryers, Amanda Mboga

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Governmental Accounting Standards Board

In this on-demand webinar, public sector accountants and finance personnel will obtain guidance for your implementation of Governmental Accounting Standards Board statements no. 102 and no. 103. GASB 102 for disclosures of certain risks is effective for periods ending June 30, 2025 and after. Improvements made by GASB 103 for the financial reporting model is effective for periods ending June 30, 2026 and after. Learn what is new or changed with these new standards and what has been clarified or updated in prior guidance.

Key takeaways

Understand what updates have been made to the prior accounting guidance
Describe changes to the display in the financial statements and note disclosure requirements
Explain what needs to be done to prepare for implementation for both standards
Presenters and subject matter specialists

Jodi Dobson, CPA, Principal
Bethany Ryers, CPA, MAS, Principal
Amanda Mboga, CPA, Senior Manager

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Jodi Dobson

Jodi Dobson

Principal

Bethany Ryers

Bethany Ryers

Principal

Related sections

Energy
Healthcare
Higher Education
Power & Utilities
Government Services
Tribal & Gaming
Assurance
Municipal Advisory
Municipal Advisory Services for Local Governments
Municipal Advisory Services for Schools & Libraries
Municipal Advisory Services for Utilities

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GASB 102 GASB 103 Governmental Accounting Standards Board

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