What's Going on at the GASB (2026/27)
Online
2.00 Credits
Member Price $89.00
Non-Member Price $119.00
Overview
This course provides a focused update on major recent pronouncements issued by the Governmental Accounting Standards Board. Coverage includes GASB Statement No. 103 (financial reporting model improvements), GASB Statement No. 104 (enhanced disclosures for capital assets), and GASB Statement No. 105 (subsequent events).
Participants will also receive a high-level overview of active GASB exposure drafts and ongoing projects. The course is designed to help auditors, preparers, and financial leaders understand how these developments affect audits, financial statement preparation, and board reporting.
Objectives
- Recall the impact of GASB Statement No. 103 on the governmental financial reporting model
- Identify new disclosure requirements introduced by GASB Statement No. 104
- Recognize requirements related to subsequent events under GASB Statement No. 105
- Recall key elements of recent GASB exposure drafts and active projects
Highlights
- GASB Statement No. 103 (financial reporting model improvements)
- GASB Statement No. 104 (capital asset disclosure enhancements)
- GASB Statement No. 105 (subsequent events)
- Recent GASB pronouncements and updates
- Active GASB exposure drafts and ongoing projects
Designed For
All accounting/auditing professionals
Prerequisites
Prior experience with governmental financial reporting
Preparation
None
Notice
Your webinar can be accessed via https://ctcpas.acpen.com/. If you do not have an ACPEN account, please sign up for an account using the email address you have on file with CTCPA.
Leader(s):
Leader Bios
Melisa Galasso, CPA, CPTD, Founder and CEO, Galasso Learning Solutions LLC
Melisa Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with nearly 20 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. She also supports essential professional development, audit level training, and train the trainer efforts. Melisa is a Certified Professional in Talent Development (CPTD) and has earned the Association for Talent Development Master Trainer™ designation. Her passion for instructional design and adult learning techniques is one of the differentiators that set her apart from other CPE providers. Within the industry, Melisa serves on the FASB’s Not-for-Profit Advisory Committee (NAC), AICPA Council, and the VSCPA’s Board of Directors. She previously served on the AICPA’s Technical Issues Committee (TIC) and is a past-Chair of the NCACPA’s A&A committee. Melisa also authors the AICPA’s State and Local Government Guide and serves as a SME for the Center for Plain English Accounting.
Non-Member Price $119.00
Member Price $89.00