Understanding the new requirements for reporting Fiduciary Activities (GASB 84)



Changes are coming for reporting fiduciary activities in government financial statements. In January 2017, the Governmental Accounting Standards Board (GASB) issued new guidance to address how governments identify and report fiduciary activities. These requirements are effective for fiscal years ending on or after Dec. 31, 2019. Understanding how to identify fiduciary activities and what the new reporting requirements are important as governments begin to implement.

The learning objectives for this webinar include:

  • Understand the new criteria for identification of fiduciary activities
  • Understand the expanded reporting requirements for fiduciary activities
  • Walk through common industry examples

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For more information on this topic, or to learn how Baker Tilly state and local government specialists can help, contact our team.