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DESCRIPTION:The Governmental Accounting Standards Board (GASB) released a p
 ronouncement on Fiduciary Activities that changes the definitions of fiduc
 iary funds\, which fiduciary activities to include in the primary governme
 nt’s financial statements and what is reported for certain fiduciary funds
 .  The IGFOA Technical Accounting Review Committee (TARC)\, in conjunction
  with the Illinois CPA Society\, has prepared a draft of a white paper to 
 assist Illinois governments in implementing this pronouncement.  During th
 e Fall of 2019\, GASB has been deliberating on topics that may impact the 
 implementation of this pronouncement and the TARC White Paper.  This sessi
 on will update participants with the latest implementation guidance from I
 GFOA and GASB and review a sample implementation from an Illinois governme
 nt. \nSpeakers:Christina Coyle\, CPA\, Finance Director\, Village of Glen 
 Ellyn\, IGFOA – TARC ChairFrederick G. Lantz\, CPA\, Partner-in-Charge\, G
 overnment Services\, Sikich LLP\nLearning Objectives:  Participants comple
 ting this session will be able to:\n1. Providing participants with a detai
 led understanding of the definition of fiduciary funds\,2. Understanding t
 he types of fiduciary activities to be reported in the future\,3. Identify
 ing what custodial funds are used for and how to report custodial funds\,4
 . How the new pronouncements will impact reporting of pension plans\, OPEB
  plans\, other employee benefit plans and funds held for others.\nIntended
  Audience: Finance ProfessionalsDelivery method: Group Internet BasedProgr
 am Level: OverviewPrerequisites: No prerequisites required Advanced Prepar
 ation: No advanced preparation requiredField of Study: Accounting (Governm
 ental) - TechnicalEarn about 1.00 CPE credit
DTEND:20191119T130000
DTSTAMP:20260423T082929
DTSTART:20191119T120000
LOCATION:
SEQUENCE:0
SUMMARY:GASB Statement No. 84\, Fiduciary Activities - Lunch Crunch Webinar
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