Nano Learning: GASB 103
N-199 | On Demand Course | Intermediate | Self-Study
Description
GASB 103, Financial Reporting Model Improvements, was issued by the GASB. This standard does not make the sweeping changes to governmental funds proposed in earlier versions of the due process phases. However, it does make changes to MD&A, unusual or infrequent items, proprietary funds, component unit presentation, and budgetary comparison information. GASB 103 is effective for fiscal years beginning after June 15, 2025, and all reporting periods thereafter. Earlier application is encouraged.
Credits
| Number of Credits | Type of Credits |
|---|---|
| 0.20 | Accounting (Governmental) |
Objectives
Identify changes to financial reporting as a result of GASB 103
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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