Nano Learning: GASB 102
N-195 | On Demand Course | Intermediate | Self-Study
Description
In January 2024, GASB issued Statement 102, Certain Risk Disclosures which provides additional risk information to users beyond those currently required. The standard focuses on disclosures related to constraints and concentrations for governmental entities. The new standard is effective for fiscal years beginning after June 15, 2024, and all reporting periods thereafter.
Credits
| Number of Credits | Type of Credits |
|---|---|
| 0.20 | Accounting (Governmental) |
Objectives
- Identify examples of constraints and concentrations
- Recall disclosures required for constraints and concentrations
Prices
- Member (Early Bird)
- $0.00
- Non-Member (Early Bird)
- $20.00
- Member
- $0.00
- Non-Member
- $20.00
Instructors
Melisa F. Galasso, CPA
Melisa Galasso is the founder and CEO of Galasso Learning Solutions LLC. A CPA with nearly 20 years of experience in the accounting profession, Melisa designs and facilitates courses in advanced technical accounting and auditing topics, including not-for-profit and governmental accounting. She also supports essential professional development, audit level training, and train the trainer efforts.
Melisa is a Certified Speaking Professional, a Certified Professional in Talent Development (CPTD), and has earned the Association for Talent Development Master Trainer™ designation. Her passion for instructional design and adult learning techniques is one of the differentiators that set her apart from other CPE providers.
Within the industry, Melisa serves on the FASB's Not-for-Profit Advisory Committee (NAC), AICPA Council, and the VSCPA's Board of Directors. She previously served on the AICPA's Technical Issues Committee (TIC) and is a past-Chair of the NCACPA's A&A committee. Melisa also authors the AICPA's State and Local Government Guide and serves as a SME for the Center for Plain English Accounting.
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