GASB Statement 103 and 104: Financial Reporting Model Improvements

This recording is from an open office hours session hosted by GaDOE Financial Review about GASB Statement 103, specifically management discussion and analysis; unusual or infrequent items; presentation of the proprietary fund statement of revenues, expenses, and changes in fund net position; major component unit information; budgetary comparison information; and financial trends information in the statistical section. GASB Statement 104 is also discussed which deals with the disclosure of certain capital assets and capital assets held for sale.

Primary Contact: Amy Rowell - arowell@doe.k12.ga.us

Secondary Contact: Liz Harlow - liz.harlow@doe.k12.ga.us