Utility University: GASB update: what is new and what is coming
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Learn about recently issued Governmental Accounting Standards Board (GASB) statements no. 100, 101, 102 and 103 and what to consider as you prepare to implement these standards at your utility.
- GASB statement no. 100, accounting changes and error corrections (effective for periods ending June 30, 2024 and after)
- GASB statement no. 101, compensated absences (effective for periods ending December 31, 2024 and after)
- GASB statement no. 102, certain risk disclosures (effective for periods ending June 30, 2025 and after)
- GASB statement no. 103, financial reporting model improvements (effective for periods ending June 30, 2026 and after)
The session will also share an overview of current projects on the GASB board’s agenda, giving you insight into potential future changes in reporting for governmental utilities.
Learning objectives
- Gain an understanding of recently issued GASB standards
- Apply this understanding to determine implementation steps for your organization
- Learn what GASB is currently working on
Presenters
Jodi Dobson, CPA | Principal, Baker Tilly
Who should attend
Leadership and professionals from municipal utilities, public utility districts, tribal utility authorities, and state, local and tribal governments responsible for implementation of new accounting and reporting standards and overall financial reporting
There are no prerequisites for this event, and advance preparation is not required. There is no cost to attend this event.
Level: Basic
CPE credit: One (1) hour total credit
Fields of study: Accounting (Governmental)
A certificate of completion will be emailed to you four to six weeks following the event. For more information regarding administrative policies such as complaint and refund policies, please email learning@bakertilly.com.
Baker Tilly is registered with the National Association of State Boards of Accountancy as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: nasbaregistry.org.
Utility University 2024
Oct. 16 | Session 2
