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A Deep Dive into GASB Statement 103’s Financial Reporting Model Improvements

After more than ten 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.

Live webinar attendees are eligible for 2 CPE credits.


June 25, 2024


10:00 am - 12:00 pm



Carr, Riggs & Ingram CPAs and Advisors


Learning Objectives

  • Learn what Statement 103 requires
  • Understand the nature of the changes Statement 103 makes to existing standards
  • Comprehend the reasoning behind the GASB’s decisions
  • Identify the steps governments will need to take to implement the new standards


  • Dean Michael Mead, Certified Government Financial Manager (CGFM), Partner, Corporate
  • Patrick Smith, CPA, Partner, Bradenton, FL
  • Leanne Cross, CPA, Certified Global Management Accountant (CGMA), Partner, Hattiesburg, MS
  • Lindsay Aviles, CPA, Partner, Melbourne, FL
  • Adam Nelson, CPA, Senior Manager, Niceville, FL

CPE Information

  • Participants will earn 2 CPE credits.
  • Field of Study: Accounting – Governmental (Technical)
  • Prerequisites: None
  • Advanced Preparation: None
  • Program Level: Basic
  • Delivery Method: Group Internet Based

Refunds and Cancellations: No fee. For more information regarding refunds, concerns, and program cancellation policies, please contact [email protected].

State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. In order to be awarded the full credits, you must respond to six out of the eight polling questions asked during the program and attend the webinar for a minimum of 100 minutes logged in with your registration email. Correct poll answers are not required to receive full credit.

Who Should Attend

Government finance officers, government accountants, government auditors, CPAs, audit firms, government CFOs, government finance directors, government comptrollers/controllers, financial statement users, municipal bond analysts, rating agencies, mutual funds, investment bankers, taxpayer associations, citizen groups, academics, researchers, think tanks, accounting professors, public administration professors

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