Compliance with GASB 102

Date: 5/28/2025
Time: 3:00 PM - 5:00 PM EST
CPE Credit: 2 hours

In December of 2023 the Government Accounting Standards Board (GASB) released a new standard GASB 102. This standard addresses “Certain Risk Disclosures” for government entities. The requirements of GASB 102 are effective for fiscal years beginning after June 15, 2024, and all reporting periods thereafter. Earlier application is encouraged. Are you familiar with the new requirements? Do you know what risks your government entity needs to report? Who needs to comply with the new standard? How are the risks assessed? Have you seen the sample disclosures? These questions and many others will be addressed in this webinar.

Topics Covered:
• Government Accounting Standards
• GASB 102
• Risk Assessments
• Financial Statement Disclosure Requirements

Learning Objectives:
• Recognize the requirements in GASB 102
• Conduct a risk assessment