GASB Update Deep Dive: Mastering Statements No. 103 & 104
Overview
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Stay ahead of evolving governmental accounting standards with this high-impact update designed for Florida CPAs. Led by GASB expert Lisa Parker, this course goes beyond the basics to unpack the practical implications of GASB Statements No. 103 (Financial Reporting Model Improvements) and No. 104 (Disclosure of Certain Capital Assets). Gain clarity on presentation changes, note disclosures, and how these updates affect financial reporting for state and local governments. Through real-world examples and implementation insights, you’ll leave prepared to apply the standards with confidence and avoid common pitfalls.
Highlights
- Key updates to the financial reporting model (GASB 103)
- Capital asset disclosure requirements (GASB 104)
- Implementation strategies and timelines
- Impact on audits and financial statements
- Common challenges and best practices
Prerequisites
Designed For
Governmental accountants, auditors, finance directors, and CPAs serving state and local entities.
Objectives
Preparation
None
Leader(s):
Leader Bios
Lisa Parker, Senior Project Manager and GASAC Coordinator, Governmental Accounting Standards Board
Lisa Parker is a senior project manager with the Governmental Accounting Standards Board (GASB). She also serves as coordinator for the Governmental Accounting Standards Advisory Council (GASAC). Prior to joining the GASB in 2008, Lisa worked for Runyon Kersteen Ouellette CPAs for 10 years, the town of Old Orchard Beach, Maine as finance director and interim town manager for 2 years, and the city of Saco, Maine as finance director for 8 years.
Lisa is a certified public accountant and a chartered global management accountant. She also is a member of the Association of Governmental Accountants, the American Institute of Certified Public Accountants, and the Maine Society of Certified Public Accountants, where she served as president. Previously, Lisa was president of the Maine Governmental Finance Officers Association, an executive board member of the New England Governmental Finance Officers Association, and a member of a national GFOA standing committee.
Lisa attended Boston College and the University of Southern Maine graduating with magna cum laude honors and a bachelor’s degree in accounting.
Non-Member Price $115.00
Member Price $95.00